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REGISTERED NUMBER: 04590147



















Unaudited Financial Statements

for the Year Ended 30th April 2024

for

KEGMASTER LIMITED

KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KEGMASTER LIMITED

Company Information
for the Year Ended 30th April 2024







DIRECTORS: Mr Naresh Kumar
Mr Darpun Kumar





SECRETARY: Mr Naresh Kumar





REGISTERED OFFICE: 84-96 Lombard Street
Digbeth
Birmingham
West Midlands
B12 0QR





REGISTERED NUMBER: 04590147





ACCOUNTANTS: Brindleys Limited
2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD

KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)

Balance Sheet
30th April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 180,991 216,057

CURRENT ASSETS
Stocks 421,200 349,600
Debtors 5 2,198,523 1,781,978
Cash at bank and in hand 1,565,891 1,516,117
4,185,614 3,647,695
CREDITORS
Amounts falling due within one year 6 1,905,161 1,914,246
NET CURRENT ASSETS 2,280,453 1,733,449
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,461,444

1,949,506

CREDITORS
Amounts falling due after more than
one year

7

18,942

29,590
NET ASSETS 2,442,502 1,919,916

CAPITAL AND RESERVES
Called up share capital 8 8
Retained earnings 8 2,442,494 1,919,908
SHAREHOLDERS' FUNDS 2,442,502 1,919,916

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

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

KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)

Balance Sheet - continued
30th April 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 23rd April 2025 and were signed on its behalf by:





Mr Naresh Kumar - Director


KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

Kegmaster Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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% on reducing balance and 15% on reducing balance

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.

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.

KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1st May 2023 58,053 103,371 280,192 441,616
Additions - 1,650 20,500 22,150
At 30th April 2024 58,053 105,021 300,692 463,766
DEPRECIATION
At 1st May 2023 56,298 68,506 100,755 225,559
Charge for year 1,755 5,477 49,984 57,216
At 30th April 2024 58,053 73,983 150,739 282,775
NET BOOK VALUE
At 30th April 2024 - 31,038 149,953 180,991
At 30th April 2023 1,755 34,865 179,437 216,057

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 936,068 774,889
Other debtors 1,262,455 1,007,089
2,198,523 1,781,978

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 1,180,243 1,474,127
Taxation and social security 673,369 397,488
Other creditors 51,549 42,631
1,905,161 1,914,246

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 18,942 29,590

KEGMASTER LIMITED (REGISTERED NUMBER: 04590147)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

8. RESERVES
Retained
earnings
£   

At 1st May 2023 1,919,908
Profit for the year 632,586
Dividends (110,000 )
At 30th April 2024 2,442,494