1 August 2023 false No description of principal activity Taxfiler 2024.6 NI625587business:PrivateLimitedCompanyLtd2023-08-012024-07-31 NI6255872023-07-31 NI6255872023-08-012024-07-31 NI625587business:AuditExemptWithAccountantsReport2023-08-012024-07-31 NI625587business:FilletedAccounts2023-08-012024-07-31 NI6255872024-07-31 NI625587business:Director12023-08-012024-07-31 NI625587business:RegisteredOffice2023-08-012024-07-31 NI6255872023-07-31 NI625587core:WithinOneYear2024-07-31 NI625587core:WithinOneYear2023-07-31 NI625587core:AfterOneYear2024-07-31 NI625587core:AfterOneYear2023-07-31 NI625587core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 NI625587core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 NI625587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 NI625587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 NI625587core:PreviouslyStatedAmount2024-07-31 NI625587core:PreviouslyStatedAmount2023-07-31 NI625587business:SmallEntities2023-08-012024-07-31 NI625587countries:NorthernIreland2023-08-012024-07-31 NI625587core:PlantMachinery2023-08-012024-07-31 NI625587core:PlantMachinery2023-07-31 NI625587core:PlantMachinery2024-07-31 NI6255872022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI625587 (Northern Ireland)
KAS (N.I.) Ltd Unaudited accounts for the year ended 31 July 2024
KAS (N.I.) Ltd Unaudited accounts Contents
Page
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KAS (N.I.) Ltd Company Information for the year ended 31 July 2024
Director
Jason Sterrett
Company Number
NI625587 (Northern Ireland)
Registered Office
C/O J.M WALLWIN CHARTERED ACCOUNTANTS 74 BALLANTINE GARDENS LISBURN DOWN BT27 5FB NORTHERN IRELAND
Accountants
JMW 74 Ballantine Gardens Lisburn Co. Down BT27 5FB
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KAS (N.I.) Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
575 
780 
Debtors
15,448 
16,500 
Cash at bank and in hand
10,190 
15,613 
26,213 
32,893 
Creditors: amounts falling due within one year
(4,946)
(8,809)
Net current assets
21,267 
24,084 
Total assets less current liabilities
21,267 
24,084 
Creditors: amounts falling due after more than one year
(21,537)
(25,234)
Net liabilities
(270)
(1,150)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(370)
(1,250)
Shareholders' funds
(270)
(1,150)
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 February 2025 and were signed on its behalf by
Jason Sterrett Director Company Registration No. NI625587
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KAS (N.I.) Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
KAS (N.I.) Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI625587. The registered office is C/O J.M WALLWIN CHARTERED ACCOUNTANTS, 74 BALLANTINE GARDENS, LISBURN, DOWN, BT27 5FB, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
4,229 
At 31 July 2024
4,229 
Depreciation
At 1 August 2023
4,229 
At 31 July 2024
4,229 
Net book value
At 31 July 2024
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,648 
3,200 
Other debtors
11,800 
13,300 
15,448 
16,500 
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KAS (N.I.) Ltd Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
206 
2,537 
Loans from directors
666 
278 
Accruals
4,074 
5,994 
4,946 
8,809 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
21,537 
25,234 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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