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Company Registration No. 13959702 (England and Wales)
Kaya Technologies Ltd Unaudited accounts for the year ended 31 May 2024
Kaya Technologies Ltd Unaudited accounts Contents
Page
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Kaya Technologies Ltd Company Information for the year ended 31 May 2024
Directors
Mr. Zi Heng Low Mr. Jee Yen Hee
Company Number
13959702 (England and Wales)
Registered Office
483 GREEN LANES LONDON N13 4BS UNITED KINGDOM
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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Kaya Technologies Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,544 
- 
Current assets
Cash at bank and in hand
22,128 
20,718 
Creditors: amounts falling due within one year
(8,701)
(9,126)
Net current assets
13,427 
11,592 
Net assets
14,971 
11,592 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
14,961 
11,582 
Shareholders' funds
14,971 
11,592 
For the year ending 31 May 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.
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 20 February 2025 and were signed on its behalf by
Mr. Zi Heng Low Director Company Registration No. 13959702
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Kaya Technologies Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Kaya Technologies Ltd is a private company, limited by shares, registered in England and Wales, registration number 13959702. The registered office is 483 GREEN LANES, LONDON, N13 4BS, UNITED KINGDOM.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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
20% Straight Line Method
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Kaya Technologies Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2023
- 
Additions
1,761 
At 31 May 2024
1,761 
Depreciation
Charge for the year
217 
At 31 May 2024
217 
Net book value
At 31 May 2024
1,544 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
7,234 
- 
Taxes and social security
853 
2,744 
Other creditors
- 
5,000 
Loans from directors
614 
302 
Accruals
- 
1,080 
8,701 
9,126 
6
Transactions with related parties
Heynoya Technologies PTE Ltd The company is a 100% holdings company of Kaya Technologies. At the balance sheet date, the amount due from Heynoya Technologies PTE Ltd was £7,234 (2023: £5,000).
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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