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KALE ACCOUNTANCY LIMITED

Registered Number
13489879
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

KALE ACCOUNTANCY LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Lillian Oliveri

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

13489879 (England and Wales)
KALE ACCOUNTANCY LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,067964
1,067964
Current assets
Debtors47,8106,823
Cash at bank and on hand2,285957
10,0957,780
Creditors amounts falling due within one year5(4,639)(6,012)
Net current assets (liabilities)5,4561,768
Total assets less current liabilities6,5232,732
Creditors amounts falling due after one year(2,283)(2,792)
Net assets4,240(60)
Capital and reserves
Called up share capital100100
Profit and loss account4,140(160)
Shareholders' funds4,240(60)
The financial statements were approved and authorised for issue by the Director on 29 April 2025, and are signed on its behalf by:
Lillian Oliveri
Director
Registered Company No. 13489879
KALE ACCOUNTANCY LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Computer &Office Equipment - 25% Fixtures & fittings -15%
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 231,389
Additions553
At 31 July 241,942
Depreciation and impairment
At 01 August 23424
Charge for year451
At 31 July 24875
Net book value
At 31 July 241,067
At 31 July 23964
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,6801,798
Other debtors5,7273,918
Prepayments and accrued income4031,107
Total7,8106,823
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7011,169
Bank borrowings and overdrafts-3,625
Taxation and social security3,1151,172
Other creditors82346
Total4,6396,012
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.