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REGISTERED NUMBER: 14083964 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Kesa Estates Limited

Kesa Estates Limited (Registered number: 14083964)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kesa Estates Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs E Tsikkini
K Tsikkini





REGISTERED OFFICE: 18 High Street
Dunsville
Doncaster
DN7 4BP





REGISTERED NUMBER: 14083964 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Kesa Estates Limited (Registered number: 14083964)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,370 14,059

CURRENT ASSETS
Stocks 5 1,707 1,863
Debtors 6 45,849 999
Cash at bank and in hand 9,159 6,155
56,715 9,017
CREDITORS
Amounts falling due within one year 7 144,128 64,932
NET CURRENT LIABILITIES (87,413 ) (55,915 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(70,043

)

(41,856

)

PROVISIONS FOR LIABILITIES 3,300 2,671
NET LIABILITIES (73,343 ) (44,527 )

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 9 (73,347 ) (44,531 )
SHAREHOLDERS' FUNDS (73,343 ) (44,527 )

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

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

The directors acknowledge their 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.

Kesa Estates Limited (Registered number: 14083964)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

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:





Mrs E Tsikkini - Director


Kesa Estates Limited (Registered number: 14083964)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Kesa Estates 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Kesa Estates Limited (Registered number: 14083964)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 June 2023 3,540 13,000 16,540
Additions - 6,376 6,376
At 31 May 2024 3,540 19,376 22,916
DEPRECIATION
At 1 June 2023 531 1,950 2,481
Charge for year 451 2,614 3,065
At 31 May 2024 982 4,564 5,546
NET BOOK VALUE
At 31 May 2024 2,558 14,812 17,370
At 31 May 2023 3,009 11,050 14,059

5. STOCKS
31.5.24 31.5.23
£    £   
Stocks 1,707 1,863

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 45,849 999

Kesa Estates Limited (Registered number: 14083964)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Tax 11,405 -
Social security and other taxes 2,778 5,547
VAT 100,218 23,969
Other creditors - 6,419
Directors' current accounts - 12,751
Accrued expenses 29,727 16,246
144,128 64,932

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
4 Ordinary 1 4 4

9. RESERVES
Retained
earnings
£   

At 1 June 2023 (44,531 )
Deficit for the year (28,816 )
At 31 May 2024 (73,347 )