Kohler Book Collections Limited
Unaudited Financial Statements
For the year ended 30 April 2024
Pages for Filing with Registrar
Company Registration No. 11143191 (England and Wales)
Kohler Book Collections Limited
Company Information
Director
C C Kohler
Company number
11143191
Registered office
Betchworth House
57-65 Station Road
Redhill
Surrey
RH1 1DL
Accountants
Moore Kingston Smith LLP
Betchworth House
57-65 Station Road
Redhill
Surrey
RH1 1DL
Kohler Book Collections Limited
Balance Sheet
As at 30 April 2024
30 April 2024
Page 1
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,659
5,659
Current assets
Stock
236,984
236,984
Debtors
5
2,338
2,338
Cash at bank and in hand
25,524
25,524
264,846
264,846
Creditors: amounts falling due within one year
6
(88,946)
(88,946)
Net current assets
175,900
175,900
Net assets
181,559
181,559
Capital and reserves
Called up share capital
7
100
100
Share premium account
185,422
185,422
Profit and loss reserves
(3,963)
(3,963)
Total equity
181,559
181,559

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Kohler Book Collections Limited
Balance Sheet (Continued)
As at 30 April 2024
30 April 2024
Page 2
The financial statements were approved and signed by the director and authorised for issue on 14 January 2025
C C Kohler
Director
Company Registration No. 11143191
Kohler Book Collections Limited
Notes to the Financial Statements
For the year ended 30 April 2024
Page 3
1
Accounting policies
Company information

Kohler Book Collections Limited is a private company limited by shares incorporated in England and Wales. The registered office is 57-65 Station Road, Redhill, Surrey, RD1 1DL.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Stock

Stock are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition.

 

Stock held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and balances held at call with banks.

1.5
Financial instruments

The company only has financial instruments classified as basic and measured at amortised cost. The company has no financial instruments that are classified as 'other' or financial instruments measured at fair value.

Kohler Book Collections Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
1
Accounting policies
(Continued)
Page 4
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 0 (2023 - 0).

3
Taxation

At the year end, the company had losses of £10,505 available to carry forward and offset against future trading profits.

4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 and 30 April 2024
9,565
Depreciation and impairment
At 1 May 2023 and 30 April 2024
3,906
Carrying amount
At 30 April 2024
5,659
At 30 April 2023
5,659
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
608
608
Prepayments and accrued income
1,730
1,730
2,338
2,338
Kohler Book Collections Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 5
6
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
86,196
86,196
Accruals and deferred income
2,750
2,750
88,946
88,946
Kohler Book Collections Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 6
7
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Related party transactions

Included within other creditors at the year end is £86,196 (2023 - £86,196) owed to the directors of the company.

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