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REGISTERED NUMBER: 04464512 (England and Wales)












REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

KAURUS LIMITED

KAURUS LIMITED (REGISTERED NUMBER: 04464512)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


KAURUS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: P M Sutton
P O Sutton





SECRETARY: P M Sutton





REGISTERED OFFICE: Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 04464512 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

KAURUS LIMITED (REGISTERED NUMBER: 04464512)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30TH JUNE 2024

The directors present their report with the financial statements of the company for the year ended 30th June 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st July 2023 to the date of this report.

P M Sutton
P O Sutton

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P M Sutton - Director


3rd December 2024

KAURUS LIMITED (REGISTERED NUMBER: 04464512)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,558 10,170

CURRENT ASSETS
Debtors 5 62,298 12,794
Cash at bank and in hand 68,054 52,258
130,352 65,052
CREDITORS
Amounts falling due within one year 6 94,226 35,232
NET CURRENT ASSETS 36,126 29,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,684

39,990

CREDITORS
Amounts falling due after more than one
year

7

10,505

20,497
NET ASSETS 37,179 19,493

CAPITAL AND RESERVES
Called up share capital 100 10
Retained earnings 37,079 19,483
SHAREHOLDERS' FUNDS 37,179 19,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KAURUS LIMITED (REGISTERED NUMBER: 04464512)

BALANCE SHEET - continued
30TH JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd December 2024 and were signed on its behalf by:





P M Sutton - Director


KAURUS LIMITED (REGISTERED NUMBER: 04464512)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024

1. STATUTORY INFORMATION

Kaurus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Accounting convention
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 30 June 2024 have been prepared using the going concern basis of accounting.

Revenue
Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

KAURUS LIMITED (REGISTERED NUMBER: 04464512)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st July 2023 28,504
Additions 5,365
At 30th June 2024 33,869
DEPRECIATION
At 1st July 2023 18,334
Charge for year 3,977
At 30th June 2024 22,311
NET BOOK VALUE
At 30th June 2024 11,558
At 30th June 2023 10,170

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 61,675 12,377
Other debtors 90 -
Prepayments 533 417
62,298 12,794

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,833 8,732
Trade creditors 42,677 10,299
Tax 12,576 6,009
Social security and other taxes 144 68
VAT 5,525 5,766
Directors' current accounts 20,571 458
Accrued expenses 3,900 3,900
94,226 35,232

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,505 9,992
Bank loans - 2-5 years - 10,505
10,505 20,497