Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312023-06-01falseProperty rental44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11382437 2023-06-01 2024-05-31 11382437 2022-06-01 2023-05-31 11382437 2024-05-31 11382437 2023-05-31 11382437 c:Director3 2023-06-01 2024-05-31 11382437 c:Director4 2023-06-01 2024-05-31 11382437 d:Buildings 2024-05-31 11382437 d:Buildings 2023-05-31 11382437 d:CurrentFinancialInstruments 2024-05-31 11382437 d:CurrentFinancialInstruments 2023-05-31 11382437 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 11382437 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 11382437 d:ShareCapital 2024-05-31 11382437 d:ShareCapital 2023-05-31 11382437 d:RetainedEarningsAccumulatedLosses 2024-05-31 11382437 d:RetainedEarningsAccumulatedLosses 2023-05-31 11382437 c:FRS102 2023-06-01 2024-05-31 11382437 c:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 11382437 c:FullAccounts 2023-06-01 2024-05-31 11382437 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11382437 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 11382437










KODASH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
KODASH LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KODASH LIMITED
FOR THE YEAR ENDED 31 MAY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kodash Limited for the year ended 31 May 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.
 

This report is made solely to the Board of Directors of Kodash Limited, as a body, in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Kodash Limited and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kodash Limited and its  Board of Directors, as a body, for our work or for this report.
 
 
It is your duty to ensure that Kodash Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Kodash Limited is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Kodash Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.







Shipleys Tax Planning

25 February 2025
Page 1

 
KODASH LIMITED
REGISTERED NUMBER: 11382437

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
771,682
771,682

  
771,682
771,682

Current assets
  

Debtors: amounts falling due within one year
 5 
84,680
680

Cash at bank and in hand
 6 
32,200
87,587

  
116,880
88,267

Creditors: amounts falling due within one year
 7 
(11,815)
(10,548)

Net current assets
  
 
 
105,065
 
 
77,719

Total assets less current liabilities
  
876,747
849,401

  

Net assets
  
876,747
849,401


Capital and reserves
  

Called up share capital 
  
732,860
732,860

Profit and loss account
  
143,887
116,541

  
876,747
849,401


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 February 2025.






Page 2

 
KODASH LIMITED
REGISTERED NUMBER: 11382437

BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

Dr H Dashti-Rahmatabadi
Mr H Kohli
Director
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
KODASH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Kodash Ltd 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
KODASH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:


The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 5

 
KODASH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 June 2023
771,682



At 31 May 2024

771,682






Net book value



At 31 May 2024
771,682



At 31 May 2023
771,682


5.


Debtors

2024
2023
£
£


Other debtors
84,080
80

Prepayments and accrued income
600
600

84,680
680



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
32,200
87,587

32,200
87,587


Page 6

 
KODASH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
6,414
6,348

Other creditors
3,000
3,000

Accruals and deferred income
2,401
1,200

11,815
10,548



Page 7