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REGISTERED NUMBER: 08657486 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

KONA CONSULTANCY LIMITED

KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KONA CONSULTANCY LIMITED

COMPANY INFORMATION
for the Year Ended 31 August 2024







DIRECTOR: P W Hancock





REGISTERED OFFICE: 8 Pebworth Drive
Hatton Park
Warwick
Warwickshire
CV35 7UD





REGISTERED NUMBER: 08657486 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,645

CURRENT ASSETS
Debtors 5 4,138 -
Cash at bank 11,350 59,822
15,488 59,822
CREDITORS
Amounts falling due within one year 6 750 18,556
NET CURRENT ASSETS 14,738 41,266
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,738

42,911

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 14,737 42,910
SHAREHOLDERS' FUNDS 14,738 42,911

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

BALANCE SHEET - continued
31 August 2024


The 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.

The financial statements were approved by the director and authorised for issue on 16 January 2025 and were signed by:





P W Hancock - Director


KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Kona Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company does not currently operate a defined contribution company scheme. Pension contributions are made into a personal scheme nominated by the director.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 10,989
Additions 1,199
Disposals (12,188 )
At 31 August 2024 -
DEPRECIATION
At 1 September 2023 9,344
Charge for year 1,245
Eliminated on disposal (10,589 )
At 31 August 2024 -
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 1,645

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 4,138 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security - 17,141
Other creditors 750 1,415
750 18,556

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the Mr Hancock's (director) current account became overdrawn. The maximum overdrawn amount during the year was £532 (2023: £975) and the balance at the year end was £532 (2023: £Nil). This has subsequently been repaid.

8. RELATED PARTY DISCLOSURES

At 31 August 2024 other creditors includes loans made to the company by Mr P Hancock (director) amounting to £Nil (2023:£468). The loans are interest free with no fixed date for repayment.

KONA CONSULTANCY LIMITED (REGISTERED NUMBER: 08657486)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024


9. ULTIMATE CONTROLLING PARTY

The controlling party is P W Hancock.