14 July 2023 false No description of principal activity Taxfiler 2024.6 15003402business:PrivateLimitedCompanyLtd2023-07-142024-07-31 150034022023-07-13 150034022023-07-142024-07-31 15003402business:AuditExemptWithAccountantsReport2023-07-142024-07-31 15003402business:FilletedAccounts2023-07-142024-07-31 150034022024-07-31 15003402business:Director12023-07-142024-07-31 15003402business:Director22023-07-142024-07-31 15003402business:Director32023-07-142024-07-31 15003402business:RegisteredOffice2023-07-142024-07-31 15003402core:WithinOneYear2024-07-31 15003402core:AfterOneYear2024-07-31 15003402core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 15003402core:PreviouslyStatedAmount2024-07-31 15003402business:SmallEntities2023-07-142024-07-31 15003402countries:EnglandWales2023-07-142024-07-31 15003402core:PlantMachinery2023-07-142024-07-31 15003402core:PlantMachinery2023-07-13 15003402core:PlantMachinery2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 15003402 (England and Wales)
KDA Leisure Ltd Unaudited accounts for the period from 14 July 2023 to 31 July 2024
KDA Leisure Ltd Unaudited accounts Contents
Page
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KDA Leisure Ltd Company Information for the period from 14 July 2023 to 31 July 2024
Directors
Anthony Turberville David Turberville Kelvin Wong Wei Boon
Company Number
15003402 (England and Wales)
Registered Office
39 HIGH STREET PRINCES RISBOROUGH HP27 0TT ENGLAND
Accountants
Everything Figures Ltd 155 Armstrongs Fields Broughton Aylesbury Buckinghamshire HP22 7BX
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KDA Leisure Ltd Statement of financial position as at 31 July 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
10,528 
Current assets
Debtors
19,538 
Cash at bank and in hand
44,734 
64,272 
Creditors: amounts falling due within one year
(42,940)
Net current assets
21,332 
Total assets less current liabilities
31,860 
Creditors: amounts falling due after more than one year
(30,098)
Provisions for liabilities
Deferred tax
(2,000)
Net liabilities
(238)
Capital and reserves
Profit and loss account
(238)
Shareholders' funds
(238)
For the period ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by
Anthony Turberville Director Company Registration No. 15003402
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KDA Leisure Ltd Notes to the Accounts for the period from 14 July 2023 to 31 July 2024
1
Statutory information
KDA Leisure Ltd is a private company, limited by shares, registered in England and Wales, registration number 15003402. The registered office is 39 HIGH STREET, PRINCES RISBOROUGH, HP27 0TT, ENGLAND.
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 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% SL
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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KDA Leisure Ltd Notes to the Accounts for the period from 14 July 2023 to 31 July 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 14 July 2023
- 
Additions
13,160 
At 31 July 2024
13,160 
Depreciation
Charge for the period
2,632 
At 31 July 2024
2,632 
Net book value
At 31 July 2024
10,528 
5
Debtors
2024 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
2,368 
Other debtors
17,170 
19,538 
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
8,842 
Trade creditors
15,692 
Taxes and social security
8,443 
Other creditors
7,886 
Accruals
2,077 
42,940 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Amounts owed to group undertakings and other participating interests
30,098 
8
Average number of employees
During the period the average number of employees was 14.
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