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Registered Number: 08204727


 

 

 

KISWA FOODS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 7,100    8,875 
Tangible fixed assets 4 183,502    134,042 
190,602    142,917 
Current assets      
Stocks 255,422    165,917 
Debtors 386,095    268,113 
Cash at bank and in hand 232,908    365,065 
874,425    799,095 
Creditors: amount falling due within one year (691,107)   (659,049)
Net current assets 183,318    140,046 
 
Total assets less current liabilities 373,920    282,963 
Creditors: amount falling due after more than one year (119,945)   (129,123)
Net assets 253,975    153,840 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 253,875    153,740 
Shareholders' funds 253,975    153,840 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 June 2025 and were signed on its behalf by:


-------------------------------
Syed Rashid Raza
Director
1
General Information
KISWA FOODS LTD is a private company, limited by shares, registered in , registration number 08204727, registration address UNIT 10 50 JAMES ROAD, TYSELEY, BIRMINGHAM, B11 2BA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 11 (2023 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 17,750    17,750 
Additions  
Disposals  
At 30 September 2024 17,750    17,750 
Amortisation
At 01 October 2023 8,875    8,875 
Charge for year 1,775    1,775 
On disposals  
At 30 September 2024 10,650    10,650 
Net book values
At 30 September 2024 7,100    7,100 
At 30 September 2023 8,875    8,875 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 124,152    104,400    2,844    10,018    241,414 
Additions 27,972    64,954        92,926 
Disposals   (5,000)       (5,000)
At 30 September 2024 152,124    164,354    2,844    10,018    329,340 
Depreciation
At 01 October 2023 78,624    20,577    1,067    7,104    107,372 
Charge for year 14,423    22,870    444    729    38,466 
On disposals        
At 30 September 2024 93,047    43,447    1,511    7,833    145,838 
Net book values
Closing balance as at 30 September 2024 59,077    120,907    1,333    2,185    183,502 
Opening balance as at 01 October 2023 45,528    83,823    1,777    2,914    134,042 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 A shares of £1.00 each 100    100 
100    100 

2