1 January 2024 false No description of principal activity Taxfiler 2024.6 14355838business:PrivateLimitedCompanyLtd2024-01-012024-12-31 143558382023-12-31 143558382024-01-012024-12-31 14355838business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 14355838business:FilletedAccounts2024-01-012024-12-31 143558382024-12-31 14355838business:Director12024-01-012024-12-31 14355838business:RegisteredOffice2024-01-012024-12-31 143558382023-12-31 14355838core:WithinOneYear2024-12-31 14355838core:WithinOneYear2023-12-31 14355838core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 14355838core:RetainedEarningsAccumulatedLosses2023-12-31 14355838core:PreviouslyStatedAmount2024-12-31 14355838business:SmallEntities2024-01-012024-12-31 14355838countries:EnglandWales2024-01-012024-12-31 143558382022-09-142023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14355838 (England and Wales)
K&r Living Ltd Unaudited accounts for the year ended 31 December 2024
K&r Living Ltd Unaudited accounts Contents
Page
- 2 -
K&r Living Ltd Company Information for the year ended 31 December 2024
Director
Ho Fan Hui
Company Number
14355838 (England and Wales)
Registered Office
2 The Village Osbaldwick York North Yorkshire YO10 3NS England
Accountants
Taylor-Made Accountancy Ltd 36 Alwyne Grove York North Yorkshire YO30 5RT
- 3 -
K&r Living Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Current assets
Inventories
146,390 
124,410 
Debtors
- 
1,030 
Cash at bank and in hand
64,516 
14,468 
210,906 
139,908 
Creditors: amounts falling due within one year
(181,085)
(140,494)
Net current assets/(liabilities)
29,821 
(586)
Net assets/(liabilities)
29,822 
(585)
Capital and reserves
Profit and loss account
29,822 
(585)
Shareholders' funds
29,822 
(585)
For the year ending 31 December 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 8 June 2025 and were signed on its behalf by
Ho Fan Hui Director Company Registration No. 14355838
- 4 -
K&r Living Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
K&r Living Ltd is a private company, limited by shares, registered in England and Wales, registration number 14355838. The registered office is 2 The Village, Osbaldwick, York, North Yorkshire, YO10 3NS, England.
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.
Prior Year Adjustment
During the year ended 31 December 2024, management identified that a property acquired in 2023 and previously classified as an investment property should have been classified as trading stock (inventory) in accordance with the company’s accounting policy and FRS 102. The comparative figures for the year ended 31 December 2023 have therefore been restated. The effect of this restatement is as follows: Investment property at 31 December 2023 has decreased by £79,327. Inventories at 31 December 2023 have increased by £124,410. Administrative expenses for the year ended 31 December 2023 have decreased by £24,902. The operating loss for the year ended 31 December 2023 has decreased by £24,902, resulting in a restated loss of £585 (previously a loss of £25,487).
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,030 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
6,995 
- 
Loans from directors
172,000 
140,000 
Accruals
2,090 
494 
181,085 
140,494 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 5 -