REGISTERED NUMBER: 03297248 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Kappa Solutions UK Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Siggery

REGISTERED OFFICE:

Whitehall

Crowhurst Village Road

Crowhurst

Surrey

RH7 6LS

REGISTERED NUMBER:

03297248 (England and Wales)

ACCOUNTANTS:

Haines Watts

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Property, plant and equipment

4

2,504

-

Investments

5

45,220

45,220

47,724

45,220

CURRENT ASSETS

Debtors

6

364,444

166,496

Cash at bank

371,815

534,660

736,259

701,156

CREDITORS

Amounts falling due within one year

7

(696,943

)

(604,831

)

NET CURRENT ASSETS

39,316

96,325

TOTAL ASSETS LESS CURRENT LIABILITIES

87,040

141,545

CREDITORS

Amounts falling due after more than one year

8

(5,995

)

(15,995

)

NET ASSETS

81,045

125,550

CAPITAL AND RESERVES

Called up share capital

9

120

120

Retained earnings

80,925

125,430

SHAREHOLDERS' FUNDS

81,045

125,550

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2025 and were signed by:

K Siggery - Director

1.	STATUTORY INFORMATION

Kappa Solutions UK Ltd. 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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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

-

25% reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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 1 (2023 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

Additions

3,338

At 31 December 2024

3,338

DEPRECIATION

Charge for year

834

At 31 December 2024

834

NET BOOK VALUE

At 31 December 2024

2,504

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

45,220

NET BOOK VALUE

At 31 December 2024

45,220

At 31 December 2023

45,220

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

297,298

147,810

Other debtors

67,146

18,686

364,444

166,496

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,000

10,000

Taxation and social security

115,881

85,065

Other creditors

571,062

509,766

696,943

604,831

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

5,995

15,995

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

120

Ordinary

£1

120

120

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31/12/24 a Director of the company owed the company £41,613 in respect of an interest free loan which is repayable on demand.