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Registered Number: 04421005
England and Wales

 

 

 

KAZBOR SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director R Arey
Registered Number 04421005
Registered Office 102 Fairhope Avenue
Bare
Morecambe
Lancashire
LA4 6LA
Secretary K M Arey
Bankers HSBC
Market Street
Lancaster
Lancashire


1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,413    2,123 
1,413    2,123 
Current assets      
Debtors: amounts falling due within one year 4 10,215    11,094 
Cash at bank and in hand 11,636    1,258 
21,851    12,352 
Creditors: amount falling due within one year 5 (18,327)   (9,140)
Net current assets 3,524    3,212 
 
Total assets less current liabilities 4,937    5,335 
Creditors: amount falling due after more than one year 6 (2,736)   (4,925)
Provisions for liabilities 7 (64)   (150)
Net assets 2,137    260 
 

Capital and reserves
     
Called up share capital 8 200    200 
Profit and loss account 1,937    60 
Shareholders' funds 2,137    260 
 


For the 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.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 January 2025 and were signed by:


-------------------------------
R Arey
Director
2
General Information
Kazbor Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04421005, registration address 102 Fairhope Avenue, Bare, Morecambe, Lancashire, LA4 6LA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The director has considered the impact of COVID-19 and following the relaxation of COVID regulations the director has the opinion that COVID no longer impacts on the trading position of the company. Therefore, the going concern basis of accounting continues to be used for preparing the financial statements.
Turnover
Turnover is made up of the invoiced value of services provided by the company, net of VAT and discounts.
Turnover is recognised in the financial statements at the point of invoicing whereby invoices are issued following the completion of a service provided by the company. A provision is also made at the reporting date for any incomplete service or any un-invoiced service which is based on the value of the service completed to date.
Taxation
The taxation payable for the period is based on the taxable profit or loss. The taxable profit or loss may differ from the profit or loss reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounting purposes. The tax liability is based on current tax law and rates.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for tax purposes compared to their treatment for accounting purposes. The deferred tax balance has not been discounted.
Dividends
Dividends that are deemed to have been voted and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property 10 years Straight Line
Plant and Machinery 3 years Straight Line
Fixtures and Fittings 5 years Straight Line
Computer Equipment 3 years Straight Line
Long term contracts
Debtors include an amount recoverable for long term contracts which are valued at the selling price of the work done less a provision for contingencies and anticipated losses, less any amount received on account. Any excess progress payments are included in creditors as payments on account. Contracts that take longer than 1 month to complete are categorised as long term for these purposes.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Basic financial instruments included within these financial statements are valued at the transaction price applicable at the time of the transaction.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

The number of persons given below includes directors:

Average number of employees during the year was 3 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Leasehold Property   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 2,556    3,803    75    3,199    9,633 
Additions       506    506 
Disposals        
At 30 April 2024 2,556    3,803    75    3,705    10,139 
Depreciation
At 01 May 2023 1,225    3,011    75    3,199    7,510 
Charge for year 256    792      168    1,216 
On disposals        
At 30 April 2024 1,481    3,803    75    3,367    8,726 
Net book values
Closing balance as at 30 April 2024 1,075        338    1,413 
Opening balance as at 01 May 2023 1,331    792        2,123 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,670    778 
Other Debtors 8,545    10,316 
10,215    11,094 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 2,200    2,200 
Taxation and Social Security 5,992    6,855 
Other Creditors 10,135    85 
18,327    9,140 
Loans are secured under the Government help schemes that were made available during the COVID pandemic.

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 2,736    4,925 
2,736    4,925 
Loans are secured under the Government help schemes that were made available during the COVID pandemic.

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax b/f 150    329 
Deferred Tax Charged to Income Statement for Period (86)   (179)
64    150 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
200 Ord shares of £1.00 each 200    200 
200    200 

3