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Registration number: 13472157

Kapshoo Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024

 

Kapshoo Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Kapshoo Limited

(Registration number: 13472157)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

190,442

98,457

Current assets

 

Debtors

5

4,299

24,090

Cash at bank and in hand

 

2,001

26,974

 

6,300

51,064

Creditors: Amounts falling due within one year

6

(105,960)

(21,715)

Net current (liabilities)/assets

 

(99,660)

29,349

Net assets

 

90,782

127,806

Capital and reserves

 

Called up share capital

3,000

2,800

Share premium reserve

229,670

199,720

Retained earnings

(141,888)

(74,714)

Shareholders' funds

 

90,782

127,806

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 March 2025
 

.........................................
Mrs H Carter
Director

 

Kapshoo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Electra House
Electra Way
Crewe
Cheshire
CW1 6GL
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

 

Kapshoo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 2).

 

Kapshoo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

4

Intangible assets

Other intangible assets
 £

Total
£

Cost or valuation

At 1 July 2023

98,457

98,457

Additions acquired separately

113,145

113,145

At 30 June 2024

211,602

211,602

Amortisation

Amortisation charge

21,160

21,160

At 30 June 2024

21,160

21,160

Carrying amount

At 30 June 2024

190,442

190,442

At 30 June 2023

98,457

98,457

5

Debtors

Current

Note

2024
£

2023
£

Amounts owed by related parties

3,000

21,002

Other debtors

 

1,299

3,088

   

4,299

24,090

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

1,240

2,364

Amounts owed to group undertakings

76,964

12,714

Taxation and social security

 

8,655

3,584

Accruals and deferred income

 

2,100

2,450

Other creditors

 

17,001

603

 

105,960

21,715