IRIS Accounts Production v25.1.4.42 13864341 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh138643412023-10-31138643412024-10-31138643412023-11-012024-10-31138643412022-10-31138643412022-11-012023-10-31138643412023-10-3113864341ns15:EnglandWales2023-11-012024-10-3113864341ns14:PoundSterling2023-11-012024-10-3113864341ns10:Director12023-11-012024-10-3113864341ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3113864341ns10:SmallEntities2023-11-012024-10-3113864341ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3113864341ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3113864341ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3113864341ns10:FullAccounts2023-11-012024-10-3113864341ns10:Director22023-11-012024-10-3113864341ns10:RegisteredOffice2023-11-012024-10-3113864341ns5:CurrentFinancialInstruments2024-10-3113864341ns5:CurrentFinancialInstruments2023-10-3113864341ns5:ShareCapital2024-10-3113864341ns5:ShareCapital2023-10-3113864341ns5:RetainedEarningsAccumulatedLosses2024-10-3113864341ns5:RetainedEarningsAccumulatedLosses2023-10-3113864341ns5:LandBuildingsns5:ShortLeaseholdAssets2023-11-012024-10-3113864341ns5:PlantMachinery2023-11-012024-10-3113864341ns5:LandBuildings2023-10-3113864341ns5:PlantMachinery2023-10-3113864341ns5:LandBuildings2023-11-012024-10-3113864341ns5:LandBuildings2024-10-3113864341ns5:PlantMachinery2024-10-3113864341ns5:LandBuildings2023-10-3113864341ns5:PlantMachinery2023-10-3113864341ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3113864341ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-31
REGISTERED NUMBER: 13864341 (England and Wales)















Kaspa's Desserts Chatham Ltd

Unaudited Financial Statements for the Year Ended 31 October 2024






Kaspa's Desserts Chatham Ltd (Registered number: 13864341)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Kaspa's Desserts Chatham Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTORS: D S Brar
A Rehman





REGISTERED OFFICE: Warwick House Park Corner Road
Southfleet
Gravesend
DA13 9LN





REGISTERED NUMBER: 13864341 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Kaspa's Desserts Chatham Ltd (Registered number: 13864341)

Statement of Financial Position
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 135,762 162,227

CURRENT ASSETS
Inventories 3,043 3,474
Debtors 5 20,804 21,270
23,847 24,744
CREDITORS
Amounts falling due within one year 6 365,415 281,744
NET CURRENT LIABILITIES (341,568 ) (257,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES (205,806 ) (94,773 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (205,808 ) (94,775 )
(205,806 ) (94,773 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:





D S Brar - Director


Kaspa's Desserts Chatham Ltd (Registered number: 13864341)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Kaspa's Desserts Chatham Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Short leasehold - Over the term of the lease
Plant and machinery - 25% on reducing balance

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.
In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company is dependent on the financial support of the directors and associated company, which have continued to provide support since the year end. At the year end, the company had net liabilities of £205,806 Included in other creditors is £1,298 owed to the directors, £299,927 to an associated company. The directors have confirmed that these amounts will not be drawn or paid until there are sufficient funds to do so. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Kaspa's Desserts Chatham Ltd (Registered number: 13864341)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 69,549 123,543 193,092
DEPRECIATION
At 1 November 2023 4,044 26,821 30,865
Charge for year 4,853 21,612 26,465
At 31 October 2024 8,897 48,433 57,330
NET BOOK VALUE
At 31 October 2024 60,652 75,110 135,762
At 31 October 2023 65,505 96,722 162,227

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,863 2,329
Other debtors 18,941 18,941
20,804 21,270

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 58,238 13,681
Amounts owed to associates 299,927 -
Taxation and social security 2,952 6,166
Other creditors 4,298 261,897
365,415 281,744

7. LEASING AGREEMENTS

The company had total commitments under non-cancellable operating leases at the balance sheet date of £329,400.