2023-08-012024-07-312024-07-31false08600814KDAL LIMITED2025-01-0982990falseiso4217:GBPxbrli:pure086008142023-08-01086008142024-07-31086008142023-08-012024-07-31086008142022-08-01086008142023-07-31086008142022-08-012023-07-3108600814bus:SmallEntities2023-08-012024-07-3108600814bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3108600814bus:FullAccounts2023-08-012024-07-3108600814bus:PrivateLimitedCompanyLtd2023-08-012024-07-3108600814core:WithinOneYear2024-07-3108600814core:AfterOneYear2024-07-3108600814core:WithinOneYear2023-07-3108600814core:AfterOneYear2023-07-3108600814core:ShareCapital2024-07-3108600814core:SharePremium2024-07-3108600814core:RevaluationReserve2024-07-3108600814core:OtherReservesSubtotal2024-07-3108600814core:RetainedEarningsAccumulatedLosses2024-07-3108600814core:ShareCapital2023-07-3108600814core:SharePremium2023-07-3108600814core:RevaluationReserve2023-07-3108600814core:OtherReservesSubtotal2023-07-3108600814core:RetainedEarningsAccumulatedLosses2023-07-3108600814core:LandBuildings2024-07-3108600814core:PlantMachinery2024-07-3108600814core:Vehicles2024-07-3108600814core:FurnitureFittings2024-07-3108600814core:OfficeEquipment2024-07-3108600814core:NetGoodwill2024-07-3108600814core:IntangibleAssetsOtherThanGoodwill2024-07-3108600814core:ListedExchangeTraded2024-07-3108600814core:UnlistedNon-exchangeTraded2024-07-3108600814core:LandBuildings2023-07-3108600814core:PlantMachinery2023-07-3108600814core:Vehicles2023-07-3108600814core:FurnitureFittings2023-07-3108600814core:OfficeEquipment2023-07-3108600814core:NetGoodwill2023-07-3108600814core:IntangibleAssetsOtherThanGoodwill2023-07-3108600814core:ListedExchangeTraded2023-07-3108600814core:UnlistedNon-exchangeTraded2023-07-3108600814core:LandBuildings2023-08-012024-07-3108600814core:PlantMachinery2023-08-012024-07-3108600814core:Vehicles2023-08-012024-07-3108600814core:FurnitureFittings2023-08-012024-07-3108600814core:OfficeEquipment2023-08-012024-07-3108600814core:NetGoodwill2023-08-012024-07-3108600814core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108600814core:ListedExchangeTraded2023-08-012024-07-3108600814core:UnlistedNon-exchangeTraded2023-08-012024-07-3108600814core:MoreThanFiveYears2023-08-012024-07-3108600814core:Non-currentFinancialInstruments2024-07-3108600814core:Non-currentFinancialInstruments2023-07-3108600814dpl:CostSales2023-08-012024-07-3108600814dpl:DistributionCosts2023-08-012024-07-3108600814core:LandBuildings2023-08-012024-07-3108600814core:PlantMachinery2023-08-012024-07-3108600814core:Vehicles2023-08-012024-07-3108600814core:FurnitureFittings2023-08-012024-07-3108600814core:OfficeEquipment2023-08-012024-07-3108600814dpl:AdministrativeExpenses2023-08-012024-07-3108600814core:NetGoodwill2023-08-012024-07-3108600814core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108600814dpl:GroupUndertakings2023-08-012024-07-3108600814dpl:ParticipatingInterests2023-08-012024-07-3108600814dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3108600814core:ListedExchangeTraded2023-08-012024-07-3108600814dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3108600814core:UnlistedNon-exchangeTraded2023-08-012024-07-3108600814dpl:CostSales2022-08-012023-07-3108600814dpl:DistributionCosts2022-08-012023-07-3108600814core:LandBuildings2022-08-012023-07-3108600814core:PlantMachinery2022-08-012023-07-3108600814core:Vehicles2022-08-012023-07-3108600814core:FurnitureFittings2022-08-012023-07-3108600814core:OfficeEquipment2022-08-012023-07-3108600814dpl:AdministrativeExpenses2022-08-012023-07-3108600814core:NetGoodwill2022-08-012023-07-3108600814core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108600814dpl:GroupUndertakings2022-08-012023-07-3108600814dpl:ParticipatingInterests2022-08-012023-07-3108600814dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3108600814core:ListedExchangeTraded2022-08-012023-07-3108600814dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3108600814core:UnlistedNon-exchangeTraded2022-08-012023-07-3108600814core:NetGoodwill2024-07-3108600814core:IntangibleAssetsOtherThanGoodwill2024-07-3108600814core:LandBuildings2024-07-3108600814core:PlantMachinery2024-07-3108600814core:Vehicles2024-07-3108600814core:FurnitureFittings2024-07-3108600814core:OfficeEquipment2024-07-3108600814core:AfterOneYear2024-07-3108600814core:WithinOneYear2024-07-3108600814core:ListedExchangeTraded2024-07-3108600814core:UnlistedNon-exchangeTraded2024-07-3108600814core:ShareCapital2024-07-3108600814core:SharePremium2024-07-3108600814core:RevaluationReserve2024-07-3108600814core:OtherReservesSubtotal2024-07-3108600814core:RetainedEarningsAccumulatedLosses2024-07-3108600814core:NetGoodwill2023-07-3108600814core:IntangibleAssetsOtherThanGoodwill2023-07-3108600814core:LandBuildings2023-07-3108600814core:PlantMachinery2023-07-3108600814core:Vehicles2023-07-3108600814core:FurnitureFittings2023-07-3108600814core:OfficeEquipment2023-07-3108600814core:AfterOneYear2023-07-3108600814core:WithinOneYear2023-07-3108600814core:ListedExchangeTraded2023-07-3108600814core:UnlistedNon-exchangeTraded2023-07-3108600814core:ShareCapital2023-07-3108600814core:SharePremium2023-07-3108600814core:RevaluationReserve2023-07-3108600814core:OtherReservesSubtotal2023-07-3108600814core:RetainedEarningsAccumulatedLosses2023-07-3108600814core:NetGoodwill2022-08-0108600814core:IntangibleAssetsOtherThanGoodwill2022-08-0108600814core:LandBuildings2022-08-0108600814core:PlantMachinery2022-08-0108600814core:Vehicles2022-08-0108600814core:FurnitureFittings2022-08-0108600814core:OfficeEquipment2022-08-0108600814core:AfterOneYear2022-08-0108600814core:WithinOneYear2022-08-0108600814core:ListedExchangeTraded2022-08-0108600814core:UnlistedNon-exchangeTraded2022-08-0108600814core:ShareCapital2022-08-0108600814core:SharePremium2022-08-0108600814core:RevaluationReserve2022-08-0108600814core:OtherReservesSubtotal2022-08-0108600814core:RetainedEarningsAccumulatedLosses2022-08-0108600814core:AfterOneYear2023-08-012024-07-3108600814core:WithinOneYear2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108600814core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3108600814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3108600814core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3108600814core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3108600814core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3108600814bus:Director12023-08-012024-07-3108600814bus:Director22023-08-012024-07-3108600814core:FurnitureFittingsToolsEquipment2023-07-3108600814core:FurnitureFittingsToolsEquipment2024-07-3108600814core:FurnitureFittingsToolsEquipment2023-08-012024-07-31

KDAL LIMITED

Registered Number
08600814
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

KDAL LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

AYRISS, Kevin David
COX, Caroline Victoria

Registered Address

17 Megan Road
West End
Southampton
SO30 3FQ

Registered Number

08600814 (England and Wales)
KDAL LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-12
-12
Current assets
Debtors43758
Cash at bank and on hand3,55211,407
3,92711,415
Creditors amounts falling due within one year5(9,994)(9,199)
Net current assets (liabilities)(6,067)2,216
Total assets less current liabilities(6,067)2,228
Net assets(6,067)2,228
Capital and reserves
Called up share capital500500
Profit and loss account(6,567)1,728
Shareholders' funds(6,067)2,228
The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2025, and are signed on its behalf by:
COX, Caroline Victoria
Director
Registered Company No. 08600814
KDAL LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year02
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 August 231,8526626,1438,657
At 31 July 241,8526626,1438,657
Depreciation and impairment
At 01 August 231,8526506,1438,645
Charge for year-12-12
At 31 July 241,8526626,1438,657
Net book value
At 31 July 24----
At 31 July 23-12-12
4.Debtors: amounts due within one year

2024

2023

££
Other debtors3758
Total3758
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties9,3948,649
Accrued liabilities and deferred income600550
Total9,9949,199
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
At the year-end, the directors were owed the following amounts by the company. Mr K Ayriss: £9,295 (2023: 8923) Mrs C Cox: £100 (2023: -£273)