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REGISTERED NUMBER: 07886493 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

KAYTONS LTD

KAYTONS LTD (REGISTERED NUMBER: 07886493)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KAYTONS LTD

COMPANY INFORMATION
for the Year Ended 30th September 2024







Director: G Khurana





Registered office: Unit 2
365 Chapel Street
Salford
Manchester
Lancashire
M3 5JT





Registered number: 07886493 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

KAYTONS LTD (REGISTERED NUMBER: 07886493)

BALANCE SHEET
30th September 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 175,182 161,832

Current assets
Debtors 5 250,324 26,208
Cash at bank 501,671 476,374
751,995 502,582
Creditors
Amounts falling due within one year 6 242,013 158,324
Net current assets 509,982 344,258
Total assets less current liabilities 685,164 506,090

Capital and reserves
Called up share capital 7 100 100
Retained earnings 685,064 505,990
Shareholders' funds 685,164 506,090

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th June 2025 and were signed by:





G Khurana - Director


KAYTONS LTD (REGISTERED NUMBER: 07886493)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2024

1. Statutory information

Kaytons Ltd is a private company, limited by shares , registered in England and Wales. 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.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. Employees and directors

The average number of employees during the year was NIL (2023 - 6 ).

KAYTONS LTD (REGISTERED NUMBER: 07886493)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2024

4. Tangible fixed assets
Fixtures
Freehold and Motor
property fittings vehicles Equipment Totals
£    £    £    £    £   
Cost
At 1st October 2023 146,379 13,958 14,600 1,430 176,367
Additions - 6,195 11,000 3,910 21,105
At 30th September 2024 146,379 20,153 25,600 5,340 197,472
Depreciation
At 1st October 2023 - 7,908 5,256 1,371 14,535
Charge for year - 2,694 4,069 992 7,755
At 30th September 2024 - 10,602 9,325 2,363 22,290
Net book value
At 30th September 2024 146,379 9,551 16,275 2,977 175,182
At 30th September 2023 146,379 6,050 9,344 59 161,832

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 250,324 26,208

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 3,316 11,151
Taxation and social security 108,636 93,552
Other creditors 130,061 53,621
242,013 158,324

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100