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Registered number: 04461889
Kaitakare Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04461889
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,879 16,747
14,879 16,747
CURRENT ASSETS
Stocks 5 1,500 1,500
Debtors 6 72,257 77,777
Cash at bank and in hand 288,229 272,944
361,986 352,221
Creditors: Amounts Falling Due Within One Year 7 (96,346 ) (118,228 )
NET CURRENT ASSETS (LIABILITIES) 265,640 233,993
TOTAL ASSETS LESS CURRENT LIABILITIES 280,519 250,740
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,422 ) (3,852 )
NET ASSETS 277,097 246,888
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 276,997 246,788
SHAREHOLDERS' FUNDS 277,097 246,888
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs A S Asson
Director
26 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kaitakare Limited is a private company, limited by shares, registered in England & 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
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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
When the outcome of a transaction can be estimated reliably, turnover from catering equipment maintenance is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the extent that the service has been carried out.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.  Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.5. 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 aare 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.
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Page 4
2.6.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 3,396 22,598 8,484 6,989 41,467
Additions - - 123 3,385 3,508
As at 30 June 2024 3,396 22,598 8,607 10,374 44,975
Depreciation
As at 1 July 2023 2,430 13,065 5,448 3,777 24,720
Provided during the period 145 2,383 474 2,374 5,376
As at 30 June 2024 2,575 15,448 5,922 6,151 30,096
Net Book Value
As at 30 June 2024 821 7,150 2,685 4,223 14,879
As at 1 July 2023 966 9,533 3,036 3,212 16,747
5. Stocks
2024 2023
£ £
Stock 1,500 1,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 71,663 77,085
Prepayments and accrued income 594 692
72,257 77,777
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 26,085 19,406
VAT 27,261 26,545
Other creditors 37,936 36,717
Accruals and deferred income 4,976 2,613
Directors' loan accounts 88 32,947
96,346 118,228
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Page 5
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 5