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REGISTERED NUMBER: 08119440 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

AA Kalaa Consultants Limited

AA Kalaa Consultants Limited (Registered number: 08119440)

Contents of the Financial Statements
for the Year Ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AA Kalaa Consultants Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: A Theivendram
K Theivendram





REGISTERED OFFICE: 7 Cranbourne Avenue
Tolworth
Surrey
KT6 7JP





REGISTERED NUMBER: 08119440 (England and Wales)






AA Kalaa Consultants Limited (Registered number: 08119440)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,225 13,584

CURRENT ASSETS
Debtors 5 15,990 10,818
Cash at bank and in hand 5,508 9,075
21,498 19,893
CREDITORS
Amounts falling due within one year 6 26,671 26,766
NET CURRENT LIABILITIES (5,173 ) (6,873 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,052

6,711

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 6,952 6,611
SHAREHOLDERS' FUNDS 7,052 6,711

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 Board of Directors and authorised for issue on 31st January 2025 and were signed on its behalf by:





K Theivendram - Director


AA Kalaa Consultants Limited (Registered number: 08119440)

Notes to the Financial Statements
for the Year Ended 31st March 2024


1. STATUTORY INFORMATION

AA Kalaa Consultants 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 - 10% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2023
and 31st March 2024 20,879
DEPRECIATION
At 1st April 2023 7,295
Charge for year 1,359
At 31st March 2024 8,654
NET BOOK VALUE
At 31st March 2024 12,225
At 31st March 2023 13,584

AA Kalaa Consultants Limited (Registered number: 08119440)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,990 10,374
Other debtors - 444
15,990 10,818

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 5,876 5,544
Other creditors 20,795 21,222
26,671 26,766

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 7,276 7,276
Between one and five years 606 7,883
7,882 15,159

AA Kalaa Consultants Limited (Registered number: 08119440)

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


8. FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 ·Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities include creditors and bank loans.

Trade creditors and other creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Interest bearing borrowings are initially measured at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost. Interest expense is recognised on the basis of the effective interest method and included in interest payable.

Borrowings are classified as current unless the company has an unconditional right to defer settlement for at least 12 months after the reporting period.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary £ 50 50
50 A Ordinary £ 50 50
100 100

AA Kalaa Consultants Limited (Registered number: 08119440)

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


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
K Theivendram and A Theivendram
Balance outstanding at start of year (10,144 ) (15,000 )
Amounts advanced 2,441 4,856
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,703 ) (10,144 )

11. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.