Registered number
14110684
Ka Suza Ltd
Filleted Accounts
31 May 2024
Ka Suza Ltd
Registered number: 14110684
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 854 326
Current assets
Debtors 4 1,336 775
Cash at bank and in hand 520 5,134
1,856 5,909
Creditors: amounts falling due within one year 5 (2,680) (5,852)
Net current (liabilities)/assets (824) 57
Net assets 30 383
Capital and reserves
Called up share capital 1 1
Profit and loss account 29 382
Shareholder's funds 30 383
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms. K. S. Watkins
Director
Approved by the board on 17 January 2025
Ka Suza Ltd
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services, and is recognised by reference to the stage of completion of the contract, which . ct is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computers and equipment over 3 years
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computers & equipment
£
Cost
At 1 June 2023 489
Additions 1,036
At 31 May 2024 1,525
Depreciation
At 1 June 2023 163
Charge for the year 508
At 31 May 2024 671
Net book value
At 31 May 2024 854
At 31 May 2023 326
4 Debtors 2024 2023
£ £
Trade debtors - 775
Other debtors 1,336 -
1,336 775
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs - 448
Other creditors 2,680 5,404
2,680 5,852
Included in Other creditors is £1,326 (2023: £5,104) owing to the director. The loan is interest-free and has no fixed date of repayment. The director has confirmed that the loan will only be repaid as and when cash flow permits.
6 Controlling party
The company is controlled by the director who owns the entire share capital of the company.
7 Other information
Ka Suza Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Devonshire House
Manor Way
Borehamwood
Hertfordshire
WD6 1QQ
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