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REGISTERED NUMBER: 03598848 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

KAISERTECH LIMITED

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KAISERTECH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: L J Lawrenson
A Sibley





REGISTERED OFFICE: Unit 12, M3 Trade Park
Manor Way
Eastleigh
Hampshire
SO50 9YA





REGISTERED NUMBER: 03598848 (England and Wales)





ACCOUNTANTS: CBHC Limited
Suite 3, Steeple House
Church Lane
Chelmsford
Essex
CM1 1NH

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

BALANCE SHEET
30 JUNE 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 308,432 307,613
308,432 307,613

CURRENT ASSETS
Stocks 336,649 302,003
Debtors 6 386,919 317,852
Cash at bank and in hand 66,475 112,983
790,043 732,838
CREDITORS
Amounts falling due within one year 7 936,702 858,602
NET CURRENT LIABILITIES (146,659 ) (125,764 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,773

181,849

CREDITORS
Amounts falling due after more than one year 8 127,271 145,411
NET ASSETS 34,502 36,438

CAPITAL AND RESERVES
Called up share capital 6,406 6,406
Share premium 28,000 28,000
Retained earnings 96 2,032
SHAREHOLDERS' FUNDS 34,502 36,438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

BALANCE SHEET - continued
30 JUNE 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:





A Sibley - Director


KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Kaisertech 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 represents amounts receivable for goods and services net of VAT and trade discounts.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost

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 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.

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.

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.

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.

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 12 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023
and 30 June 2024 9,080
AMORTISATION
At 1 July 2023
and 30 June 2024 9,080
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 293,705 171,907 465,612
Additions - 5,944 5,944
At 30 June 2024 293,705 177,851 471,556
DEPRECIATION
At 1 July 2023 4,530 153,469 157,999
Charge for year - 5,125 5,125
At 30 June 2024 4,530 158,594 163,124
NET BOOK VALUE
At 30 June 2024 289,175 19,257 308,432
At 30 June 2023 289,175 18,438 307,613

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 345,101 305,130
Other debtors 41,818 12,722
386,919 317,852

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 236,521 278,410
Trade creditors 526,072 402,318
Taxation and social security 168,711 171,984
Other creditors 5,398 5,890
936,702 858,602

The bank funding of £197,863 (2023: £271,112) is secured by way of debenture to include fixed charge over all assets of the company.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/6/24 30/6/23
£    £   
Bank loans 127,271 145,411

KAISERTECH LIMITED (REGISTERED NUMBER: 03598848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the directors owed the company £20,580 (2023: company owed the directors £420). This was repaid within 9 months of the year end.