Kaynas Deli Ltd 15175507 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is is that of supplying food and beverages Digita Accounts Production Advanced 6.30.9574.0 true true 15175507 2023-10-01 2024-09-30 15175507 2024-09-30 15175507 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 15175507 core:FurnitureFittingsToolsEquipment 2024-09-30 15175507 bus:SmallEntities 2023-10-01 2024-09-30 15175507 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 15175507 bus:FullAccounts 2023-10-01 2024-09-30 15175507 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 15175507 bus:RegisteredOffice 2023-10-01 2024-09-30 15175507 bus:Director1 2023-10-01 2024-09-30 15175507 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 15175507 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 15175507 core:ToolsEquipment 2023-10-01 2024-09-30 15175507 countries:England 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registration number: 15175507

Kaynas Deli Ltd

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 30 September 2024

 

Kaynas Deli Ltd

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 4

 

Kaynas Deli Ltd

(Registration number: 15175507)
Abridged Balance Sheet as at 30 September 2024

Note

2024
£

Fixed assets

 

Tangible assets

5

4,614

Current assets

 

Stocks

6

4,721

Cash at bank and in hand

 

1,087

 

5,808

Creditors: Amounts falling due within one year

(21,810)

Net current liabilities

 

(16,002)

Total assets less current liabilities

 

(11,388)

Accruals and deferred income

 

(420)

Net liabilities

 

(11,808)

Capital and reserves

 

Called up share capital

100

Retained earnings

(11,908)

Shareholders' deficit

 

(11,808)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 27 June 2025
 

.........................................
Mary Barnes-Bailey
Director

 

Kaynas Deli Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5a High Street
Doncaster
DN7 6RS

These financial statements were authorised for issue by the director on 27 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Kaynas Deli Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

Asset class

Depreciation method and rate

Equipment

25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8.

4

Loss/profit before tax

Arrived at after charging/(crediting)

2024
£

Depreciation expense

1,538

 

Kaynas Deli Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

5

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

6,152

6,152

At 30 September 2024

6,152

6,152

Depreciation

Charge for the year

1,538

1,538

At 30 September 2024

1,538

1,538

Carrying amount

At 30 September 2024

4,614

4,614

6

Stocks

2024
£

Other inventories

4,721

7

Debtors

Debtors includes £Nil due after more than one year.