1 September 2023 false No description of principal activity Taxfiler 2024.6 12781819business:PrivateLimitedCompanyLtd2023-09-012024-08-31 127818192023-08-31 127818192023-09-012024-08-31 12781819business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 12781819business:FilletedAccounts2023-09-012024-08-31 127818192024-08-31 12781819business:Director12023-09-012024-08-31 12781819business:RegisteredOffice2023-09-012024-08-31 127818192023-08-31 12781819core:WithinOneYear2024-08-31 12781819core:WithinOneYear2023-08-31 12781819core:AfterOneYear2024-08-31 12781819core:AfterOneYear2023-08-31 12781819core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 12781819core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 12781819core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 12781819core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 12781819core:PreviouslyStatedAmount2024-08-31 12781819core:PreviouslyStatedAmount2023-08-31 12781819business:SmallEntities2023-09-012024-08-31 12781819countries:EnglandWales2023-09-012024-08-31 12781819core:ComputerEquipment2023-09-012024-08-31 12781819core:Goodwill2023-08-31 12781819core:Goodwill2024-08-31 12781819core:PlantMachinery2023-08-31 12781819core:PlantMachinery2023-09-012024-08-31 12781819core:PlantMachinery2024-08-31 127818192022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 12781819 (England and Wales)
KERALA GROCERIES LTD Unaudited accounts for the year ended 31 August 2024
KERALA GROCERIES LTD Unaudited accounts Contents
Page
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KERALA GROCERIES LTD Company Information for the year ended 31 August 2024
Director
ANTONY JOHN
Company Number
12781819 (England and Wales)
Registered Office
4 GASCOIGNE CRESCENT HARROGATE HG1 4AJ UNITED KINGDOM
Accountants
WILSON JOSEPH 329 Bradford Road Huddersfield West Yorkshire HD1 6ER
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KERALA GROCERIES LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,000 
1,000 
Tangible assets
1,191 
303 
2,191 
1,303 
Current assets
Inventories
3,542 
3,244 
Cash at bank and in hand
3,217 
4,827 
6,759 
8,071 
Creditors: amounts falling due within one year
(18,109)
(7,369)
Net current (liabilities)/assets
(11,350)
702 
Total assets less current liabilities
(9,159)
2,005 
Creditors: amounts falling due after more than one year
- 
(10,629)
Net liabilities
(9,159)
(8,624)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(9,160)
(8,625)
Shareholders' funds
(9,159)
(8,624)
For the year ending 31 August 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 30 May 2025 and were signed on its behalf by
ANTONY JOHN Director Company Registration No. 12781819
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KERALA GROCERIES LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
KERALA GROCERIES LTD is a private company, limited by shares, registered in England and Wales, registration number 12781819. The registered office is 4 GASCOIGNE CRESCENT, HARROGATE, HG1 4AJ, UNITED KINGDOM.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
18
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
1,000 
At 31 August 2024
1,000 
Amortisation
At 1 September 2023
- 
At 31 August 2024
- 
Net book value
At 31 August 2024
1,000 
At 31 August 2023
1,000 
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KERALA GROCERIES LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
450 
Additions
1,149 
At 31 August 2024
1,599 
Depreciation
At 1 September 2023
147 
Charge for the year
261 
At 31 August 2024
408 
Net book value
At 31 August 2024
1,191 
At 31 August 2023
303 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
250 
250 
Other creditors
17,859 
7,119 
18,109 
7,369 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
10,629 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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