BrightAccountsProduction v1.0.0 v1.0.0 2023-08-01 The company was not dormant during the period The company was trading for the entire period The Principal Activity of this company is that of Real Estate and other letting operations. 8 July 2025 1 1 NI671051 2024-07-31 NI671051 2023-07-31 NI671051 2022-07-31 NI671051 2023-08-01 2024-07-31 NI671051 2022-08-01 2023-07-31 NI671051 uk-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 NI671051 uk-curr:PoundSterling 2023-08-01 2024-07-31 NI671051 uk-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 NI671051 uk-bus:FullAccounts 2023-08-01 2024-07-31 NI671051 uk-bus:Director1 2023-08-01 2024-07-31 NI671051 uk-bus:RegisteredOffice 2023-08-01 2024-07-31 NI671051 uk-bus:Agent1 2023-08-01 2024-07-31 NI671051 uk-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 NI671051 uk-core:ShareCapital 2024-07-31 NI671051 uk-core:ShareCapital 2023-07-31 NI671051 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI671051 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 NI671051 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI671051 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-07-31 NI671051 uk-bus:FRS102 2023-08-01 2024-07-31 NI671051 uk-core:MotorVehicles 2023-08-01 2024-07-31 NI671051 uk-core:WithinOneYear 2024-07-31 NI671051 uk-core:WithinOneYear 2023-07-31 NI671051 2023-08-01 2024-07-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI671051
 
 
Von Kouh Wright Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 July 2024
Von Kouh Wright Limited
DIRECTOR AND OTHER INFORMATION

 
Director Kyle Wright
 
 
Company Registration Number NI671051
 
 
Registered Office and Business Address 5 Silverbirch Park
Bangor
Down
BT19 6ET
 
 
Accountants Quarter
Chartered Accountants
St Anne's House
15 Church Street
Cathedral Quarter
BT1 1PG
United Kingdom



Von Kouh Wright Limited

CHARTERED ACCOUNTANTS REPORT
to the Director on the Compilation of the unaudited financial statements of Von Kouh Wright Limited
for the financial year ended 31 July 2024
 
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 July 2024 as set out on pages  to 10 which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
 
This report is made solely to the director of Von Kouh Wright Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.
 
We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.
 
You have acknowledged on the Balance Sheet for the year ended 31 July 2024 your duty to ensure that Von Kouh Wright Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Von Kouh Wright Limited. You consider that Von Kouh Wright Limited is exempt from the statutory audit requirement for the financial year.
 
We have not been instructed to carry out an audit or a review of the financial statements of Von Kouh Wright Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
 
 
 
__________________________________
QUARTER
Chartered Accountants
St Anne's House
15 Church Street
Cathedral Quarter
BT1 1PG
United Kingdom
 
8 July 2025



Von Kouh Wright Limited
Company Registration Number: NI671051
BALANCE SHEET
as at 31 July 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 5 330,566 335,904
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Current Assets
Cash and cash equivalents 2,380 1,590
Creditors: amounts falling due within one year 6 (340,500) (343,696)
───────── ─────────
Net Current Liabilities (338,120) (342,106)
───────── ─────────
Total Assets less Current Liabilities (7,554) (6,202)
═════════ ═════════
 
Capital and Reserves
Called up share capital 1,900 1,900
Retained earnings (9,454) (8,102)
───────── ─────────
Equity attributable to owners of the company (7,554) (6,202)
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.
           
For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 8 July 2025
           
           
________________________________          
Kyle Wright          
Director          
           



Von Kouh Wright Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 July 2024

   
1. General Information
 
Von Kouh Wright Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI671051. The registered office of the company is 5 Silverbirch Park, Bangor, Down, BT19 6ET which is also the principal place of business of the company. The Principal Activity of this company is that of Real Estate and other letting operations. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 July 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Motor vehicles - 20% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investment properties
Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Going concern
 
At 31st July 2024 the balance sheet showed a deficiency of Assets of £7,554. The company remains reliant upon the support of its director.
       
4. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2023 - 1).
 
  2024 2023
  Number Number
 
Director 1 1
  ═════════ ═════════
         
5. Tangible assets
  Investment Motor Total
  properties vehicles  
       
  £ £ £
Cost
At 1 August 2023 309,216 41,700 350,916
  ───────── ───────── ─────────
 
At 31 July 2024 309,216 41,700 350,916
  ───────── ───────── ─────────
Depreciation
At 1 August 2023 - 15,012 15,012
Charge for the financial year - 5,338 5,338
  ───────── ───────── ─────────
At 31 July 2024 - 20,350 20,350
  ───────── ───────── ─────────
Net book value
At 31 July 2024 309,216 21,350 330,566
  ═════════ ═════════ ═════════
At 31 July 2023 309,216 26,688 335,904
  ═════════ ═════════ ═════════
       
6. Creditors 2024 2023
Amounts falling due within one year £ £
 
Bank Loans 171,670 172,566
Trade creditors 1,530 1,650
Taxation  (Note 7) 63 243
Director's current account 165,862 167,862
Accruals 1,375 1,375
  ───────── ─────────
  340,500 343,696
  ═════════ ═════════
       
7. Taxation 2024 2023
  £ £
 
Creditors:
Corporation tax 63 243
  ═════════ ═════════
       
8. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 July 2024.
   
9. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.