2023-06-01 2024-05-31 false Capium Accounts Production 1.1 11370617 2023-06-01 2024-05-31 11370617 bus:AbridgedAccounts 2023-06-01 2024-05-31 11370617 bus:FRS102 2023-06-01 2024-05-31 11370617 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 11370617 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 11370617 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11370617 2023-06-01 2024-05-31 11370617 2024-05-31 11370617 bus:RegisteredOffice 2023-06-01 2024-05-31 11370617 core:WithinOneYear 2024-05-31 11370617 core:AfterOneYear 2024-05-31 11370617 1 2023-06-01 2024-05-31 11370617 bus:Director1 2023-06-01 2024-05-31 11370617 bus:Director1 2024-05-31 11370617 bus:Director1 2022-06-01 2023-05-31 11370617 2022-06-01 11370617 bus:LeadAgentIfApplicable 2023-06-01 2024-05-31 11370617 2022-06-01 2023-05-31 11370617 2023-05-31 11370617 core:WithinOneYear 2023-05-31 11370617 core:AfterOneYear 2023-05-31 11370617 bus:EntityAccountantsOrAuditors 2022-06-01 2023-05-31 11370617 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 11370617 bus:OrdinaryShareClass1 2024-05-31 11370617 bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11370617 bus:OrdinaryShareClass1 2023-05-31 11370617 core:ComputerEquipment 2023-06-01 2024-05-31 11370617 core:ComputerEquipment 2024-05-31 11370617 core:ComputerEquipment 2023-05-31 11370617 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 11370617 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-05-31 11370617 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 11370617 core:CostValuation core:Non-currentFinancialInstruments 2023-05-31 11370617 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-05-31 11370617 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 11370617 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 11370617 core:Non-currentFinancialInstruments 2024-05-31 11370617 core:Non-currentFinancialInstruments 2023-05-31 11370617 core:ShareCapital 2024-05-31 11370617 core:ShareCapital 2023-05-31 11370617 core:RetainedEarningsAccumulatedLosses 2024-05-31 11370617 core:RetainedEarningsAccumulatedLosses 2023-05-31 11370617 dpl:Item1 2023-06-01 11370617 dpl:Item1 2024-05-31 11370617 dpl:Item1 2022-06-01 11370617 dpl:Item1 2023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11370617
England and Wales

 

 

 

KIANI ENTERPRISES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 (1,230)  
(1,230)  
Current assets      
Stocks 39,250    33,750 
Debtors 30,750    46,500 
Cash at bank and in hand 5,179    3,947 
75,179    84,197 
Creditors: amount falling due within one year (48,263)   (52,347)
Net current assets 26,916    31,850 
 
Total assets less current liabilities 25,686    31,850 
Creditors: amount falling due after more than one year (10,000)   (20,000)
Net assets 15,686    11,850 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 15,586    11,750 
Shareholders' funds 15,686    11,850 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 February 2025 and were signed on its behalf by:


-------------------------------
Shahid Zaman Kiani
Director
1
General Information
KIANI ENTERPRISES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11370617, registration address 3 ROBINIA CLOSE, ILFORD, LONDON, IG6 3AJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 June 2023 6,150    6,150 
Additions  
Disposals  
At 31 May 2024 6,150    6,150 
Depreciation
At 01 June 2023 6,150    6,150 
Charge for year 1,230    1,230 
On disposals  
At 31 May 2024 7,380    7,380 
Net book values
Closing balance as at 31 May 2024 (1,230)   (1,230)
Opening balance as at 01 June 2023  


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2