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Company Registration No. 12393444 (England and Wales)
Kepaga Ltd Unaudited accounts for the year ended 31 January 2024
Kepaga Ltd Unaudited accounts Contents
Page
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Kepaga Ltd Company Information for the year ended 31 January 2024
Directors
Ms Kerry Nichols Mrs Gabrielle Patrick Mrs Sarah Harding
Company Number
12393444 (England and Wales)
Registered Office
96 Paynesfield Road Tatsfield Westerham Kent TN16 2BQ England
Accountants
Caseron Cloud Accounting Ltd 7 Swallow Drive Stowmarket Suffolk IP14 5BY
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Kepaga Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
134 
Tangible assets
855 
1,699 
856 
1,833 
Current assets
Debtors
144,787 
131,687 
Cash at bank and in hand
925 
7,935 
145,712 
139,622 
Creditors: amounts falling due within one year
(89,789)
(92,977)
Net current assets
55,923 
46,645 
Total assets less current liabilities
56,779 
48,478 
Creditors: amounts falling due after more than one year
(56,496)
(49,369)
Provisions for liabilities
Deferred tax
(270)
(270)
Net assets/(liabilities)
13 
(1,161)
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
7 
(1,167)
Shareholders' funds
13 
(1,161)
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by
Ms Kerry Nichols Director Company Registration No. 12393444
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Kepaga Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Kepaga Ltd is a private company, limited by shares, registered in England and Wales, registration number 12393444. The registered office is 96 Paynesfield Road, Tatsfield, Westerham, Kent, TN16 2BQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and depreciated over 3 years.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 February 2023
2,403 
At 31 January 2024
2,403 
Amortisation
At 1 February 2023
2,269 
Charge for the year
133 
At 31 January 2024
2,402 
Net book value
At 31 January 2024
1 
At 31 January 2023
134 
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Kepaga Ltd Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
3,375 
At 31 January 2024
3,375 
Depreciation
At 1 February 2023
1,676 
Charge for the year
844 
At 31 January 2024
2,520 
Net book value
At 31 January 2024
855 
At 31 January 2023
1,699 
6
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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