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Registered number: 07701016










K & K PULA MARINE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
K & K PULA MARINE LIMITED
REGISTERED NUMBER: 07701016

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note

Fixed assets
  

Tangible assets
 3 
860,000
905,000

Current assets
  

Debtors: amounts falling due within one year
 4 
20,412
17,107

  
20,412
17,107

Creditors: amounts falling due within one year
 5 
(4,797)
(3,327)

Net current assets
  
 
 
15,615
 
 
13,780

Total assets less current liabilities
  
875,615
918,780

Creditors: amounts falling due after more than one year
 6 
(1,838,857)
(1,746,391)

  

Net liabilities
  
(963,242)
(827,611)


Capital and reserves
  

Called up share capital 
  
114
114

Profit and loss account
  
(963,356)
(827,725)

  
(963,242)
(827,611)


The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Roman Koidl
Director

Date: 11 April 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
K & K PULA MARINE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity



At 1 January 2022
114
(699,587)
(699,473)


Comprehensive income for the year

Loss for the year
-
(128,138)
(128,138)



At 1 January 2023
114
(827,725)
(827,611)


Comprehensive income for the year

Loss for the year
-
(135,631)
(135,631)


At 31 December 2023
114
(963,356)
(963,242)


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
K & K PULA MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


GENERAL INFORMATION

K & K Pula Marine Limited is a private company, limited by shares and incorporated in England & Wales. The Company's registered office is Trinity House, 3 Bullace Lane, Dartford, Kent DA1 1BB.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Boat
-
5% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.3

REVALUATION OF TANGIBLE FIXED ASSETS

Individual fixed assets are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.
Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
K & K PULA MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


TANGIBLE FIXED ASSETS





Boat




Cost or valuation


At 1 January 2023
950,000



At 31 December 2023

950,000



Depreciation


At 1 January 2023
45,000


On revalued assets
45,000



At 31 December 2023

90,000



Net book value



At 31 December 2023
860,000



At 31 December 2022
905,000

Page 4

 
K & K PULA MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


DEBTORS

2023
2022


Other debtors
300
302

Prepayments and accrued income
20,112
16,805

20,412
17,107



5.


CREDITORS: Amounts falling due within one year

2023
2022

Trade creditors
1,799
1,814

Accruals and deferred income
2,998
1,513

4,797
3,327



6.


CREDITORS: Amounts falling due after more than one year

2023
2022

Amounts owed to group undertakings
1,838,857
1,746,391



7.


CONTROLLING PARTY

The Company is a wholly owned subsidiary of Koidl & Cie. Holding AG (formerly RKC Holding AG), a company registered in Switzerland. The ultimate controlling party is the Director, Mr Roman Koidl. 


Page 5