2023-08-012024-07-312024-07-31false10849968THE KODIAK CLUB LTD2025-04-3059200falseiso4217:GBPxbrli:pure108499682023-08-01108499682024-07-31108499682023-08-012024-07-31108499682022-08-01108499682023-07-31108499682022-08-012023-07-3110849968bus:SmallEntities2023-08-012024-07-3110849968bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3110849968bus:FullAccounts2023-08-012024-07-3110849968bus:PrivateLimitedCompanyLtd2023-08-012024-07-3110849968core:WithinOneYear2024-07-3110849968core:AfterOneYear2024-07-3110849968core:WithinOneYear2023-07-3110849968core:AfterOneYear2023-07-3110849968core:ShareCapital2024-07-3110849968core:SharePremium2024-07-3110849968core:RevaluationReserve2024-07-3110849968core:OtherReservesSubtotal2024-07-3110849968core:RetainedEarningsAccumulatedLosses2024-07-3110849968core:ShareCapital2023-07-3110849968core:SharePremium2023-07-3110849968core:RevaluationReserve2023-07-3110849968core:OtherReservesSubtotal2023-07-3110849968core:RetainedEarningsAccumulatedLosses2023-07-3110849968core:LandBuildings2024-07-3110849968core:PlantMachinery2024-07-3110849968core:Vehicles2024-07-3110849968core:FurnitureFittings2024-07-3110849968core:OfficeEquipment2024-07-3110849968core:NetGoodwill2024-07-3110849968core:IntangibleAssetsOtherThanGoodwill2024-07-3110849968core:ListedExchangeTraded2024-07-3110849968core:UnlistedNon-exchangeTraded2024-07-3110849968core:LandBuildings2023-07-3110849968core:PlantMachinery2023-07-3110849968core:Vehicles2023-07-3110849968core:FurnitureFittings2023-07-3110849968core:OfficeEquipment2023-07-3110849968core:NetGoodwill2023-07-3110849968core:IntangibleAssetsOtherThanGoodwill2023-07-3110849968core:ListedExchangeTraded2023-07-3110849968core:UnlistedNon-exchangeTraded2023-07-3110849968core:LandBuildings2023-08-012024-07-3110849968core:PlantMachinery2023-08-012024-07-3110849968core:Vehicles2023-08-012024-07-3110849968core:FurnitureFittings2023-08-012024-07-3110849968core:OfficeEquipment2023-08-012024-07-3110849968core:NetGoodwill2023-08-012024-07-3110849968core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3110849968core:ListedExchangeTraded2023-08-012024-07-3110849968core:UnlistedNon-exchangeTraded2023-08-012024-07-3110849968core:MoreThanFiveYears2023-08-012024-07-3110849968core:Non-currentFinancialInstruments2024-07-3110849968core:Non-currentFinancialInstruments2023-07-3110849968dpl:CostSales2023-08-012024-07-3110849968dpl:DistributionCosts2023-08-012024-07-3110849968core:LandBuildings2023-08-012024-07-3110849968core:PlantMachinery2023-08-012024-07-3110849968core:Vehicles2023-08-012024-07-3110849968core:FurnitureFittings2023-08-012024-07-3110849968core:OfficeEquipment2023-08-012024-07-3110849968dpl:AdministrativeExpenses2023-08-012024-07-3110849968core:NetGoodwill2023-08-012024-07-3110849968core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3110849968dpl:GroupUndertakings2023-08-012024-07-3110849968dpl:ParticipatingInterests2023-08-012024-07-3110849968dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3110849968core:ListedExchangeTraded2023-08-012024-07-3110849968dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3110849968core:UnlistedNon-exchangeTraded2023-08-012024-07-3110849968dpl:CostSales2022-08-012023-07-3110849968dpl:DistributionCosts2022-08-012023-07-3110849968core:LandBuildings2022-08-012023-07-3110849968core:PlantMachinery2022-08-012023-07-3110849968core:Vehicles2022-08-012023-07-3110849968core:FurnitureFittings2022-08-012023-07-3110849968core:OfficeEquipment2022-08-012023-07-3110849968dpl:AdministrativeExpenses2022-08-012023-07-3110849968core:NetGoodwill2022-08-012023-07-3110849968core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3110849968dpl:GroupUndertakings2022-08-012023-07-3110849968dpl:ParticipatingInterests2022-08-012023-07-3110849968dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3110849968core:ListedExchangeTraded2022-08-012023-07-3110849968dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3110849968core:UnlistedNon-exchangeTraded2022-08-012023-07-3110849968core:NetGoodwill2024-07-3110849968core:IntangibleAssetsOtherThanGoodwill2024-07-3110849968core:LandBuildings2024-07-3110849968core:PlantMachinery2024-07-3110849968core:Vehicles2024-07-3110849968core:FurnitureFittings2024-07-3110849968core:OfficeEquipment2024-07-3110849968core:AfterOneYear2024-07-3110849968core:WithinOneYear2024-07-3110849968core:ListedExchangeTraded2024-07-3110849968core:UnlistedNon-exchangeTraded2024-07-3110849968core:ShareCapital2024-07-3110849968core:SharePremium2024-07-3110849968core:RevaluationReserve2024-07-3110849968core:OtherReservesSubtotal2024-07-3110849968core:RetainedEarningsAccumulatedLosses2024-07-3110849968core:NetGoodwill2023-07-3110849968core:IntangibleAssetsOtherThanGoodwill2023-07-3110849968core:LandBuildings2023-07-3110849968core:PlantMachinery2023-07-3110849968core:Vehicles2023-07-3110849968core:FurnitureFittings2023-07-3110849968core:OfficeEquipment2023-07-3110849968core:AfterOneYear2023-07-3110849968core:WithinOneYear2023-07-3110849968core:List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THE KODIAK CLUB LTD

Registered Number
10849968
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

THE KODIAK CLUB LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Sarah Elizabeth Close

Registered Address

101 New Cavendish Street
First Floor South
London
W1W 6XH

Registered Number

10849968 (England and Wales)
THE KODIAK CLUB LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,0652,478
2,0652,478
Current assets
Stocks54,9934,084
Debtors66,8521,445
Cash at bank and on hand4,0048,418
15,84913,947
Creditors amounts falling due within one year7(15,427)(14,604)
Net current assets (liabilities)422(657)
Total assets less current liabilities2,4871,821
Net assets2,4871,821
Capital and reserves
Called up share capital11
Profit and loss account2,4861,820
Shareholders' funds2,4871,821
The financial statements were approved and authorised for issue by the Director on 30 April 2025, and are signed on its behalf by:
Sarah Elizabeth Close
Director
Registered Company No. 10849968
THE KODIAK CLUB LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The Kodiak Club Limited is a private company, limited by shares and domiciled in England and Wales, (registration number: 10849968). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 234,1314,131
At 31 July 244,1314,131
Amortisation and impairment
At 01 August 231,6531,653
Charge for year413413
At 31 July 242,0662,066
Net book value
At 31 July 242,0652,065
At 31 July 232,4782,478
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 239,0799,079
At 31 July 249,0799,079
Depreciation and impairment
At 01 August 239,0799,079
At 31 July 249,0799,079
Net book value
At 31 July 24--
At 31 July 23--
5.Stocks

2024

2023

££
Other stocks4,9934,084
Total4,9934,084
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,1981,279
Other debtors142166
Prepayments and accrued income4,512-
Total6,8521,445
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,25710,268
Taxation and social security5321,609
Other creditors3,97019
Accrued liabilities and deferred income2,6682,708
Total15,42714,604
8.Related party transactions
Included in other creditors is £3,970 (2023: £19) owed to the director.