2023-12-01 NI060108 2024-11-30 NI060108 2023-12-01 2024-11-30 NI060108 2023-11-30 NI060108 2022-12-01 2023-11-30 NI060108 uk-core:WithinOneYear 2023-11-30 NI060108 uk-core:WithinOneYear 2024-11-30 NI060108 uk-core:AfterOneYear 2023-11-30 NI060108 uk-core:AfterOneYear 2024-11-30 NI060108 uk-core:ShareCapital 2024-11-30 NI060108 uk-core:ShareCapital 2023-11-30 NI060108 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI060108 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI060108 uk-bus:Director1 2023-12-01 2024-11-30 NI060108 uk-core:FurnitureFittings 2023-12-01 2024-11-30 NI060108 uk-core:WithinOneYear 2024-11-30 NI060108 uk-core:WithinOneYear 2023-11-30 NI060108 uk-core:AfterOneYear uk-core:Secured 2024-11-30 NI060108 uk-core:AfterOneYear uk-core:Secured 2023-11-30 iso4217:GBP xbrli:pure NI060108 uk-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 NI060108 uk-bus:FRS102 2023-12-01 2024-11-30 NI060108 uk-bus:FilletedAccounts 2023-12-01 2024-11-30 NI060108 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30
K & E Trading Limited
Registered Number:NI060108
For the year ended 30 November 2024
Northern Ireland
Unaudited Financial Statements
2
For the year ended 30 November 2024
K & E Trading Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
NI060108
As at 30 November 2024
K & E Trading Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
7,490
9,987
2
3
137,412
137,412
Investment property
144,902
147,399
Current assets
Inventories
237,000
160,050
4
Trade and other receivables
84,448
135,823
5
410,717
Cash and cash equivalents
294,350
590,223
732,165
Trade and other payables: amounts falling due within one
year
(183,590)
(75,732)
6
548,575
514,491
Net current assets
Total assets less current liabilities
659,393
695,974
Trade and other payables: amounts falling due after more
than one year
(16,263)
(6,265)
7
(1,294)
(1,740)
Provisions for liabilities
651,834
Net assets
677,971
Capital and reserves
Called up share capital
100
100
Retained earnings
651,734
677,871
651,834
677,971
Shareholders' funds
For the year ended 30 November 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 of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
NI060108
For the year ended 30 November 2024
K & E Trading Limited
Statement of Financial Position Continued
Ms Karine Trabelsi Director
These financial statements were approved and authorised for issue by the Board on 07 August 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 30 November 2024
K & E Trading Limited
Notes to the Financial Statements
Statutory Information
K & E Trading Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI060108.
Registered address:
Unit 5B
Bluestone Moyraverty West Road
Craigavon
Armagh
BT65 5HU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25 Reducing balance
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
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6
For the year ended 30 November 2024
K & E Trading Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Furniture and
Fittings
£
Cost or
valuation
At 01 December 2023
232,357
At 30 November 2024
232,357
Provision for depreciation and impairment
At 01 December 2023
222,370
Charge for year
2,497
At 30 November 2024
224,867
At 30 November 2024
Net book value
7,490
At 30 November 2023
9,987
3. Investment property
Total
£
Fair value
At 01 December 2023
137,412
At 30 November 2024
137,412
Net book value
At 30 November 2024
137,412
At 30 November 2023
137,412
4. Inventories
2023
2024
£
£
Stocks
160,050
237,000
5. Trade and other receivables
2023
2024
£
£
Trade debtors
125,906
65,642
Other debtors
9,917
18,806
84,448
135,823
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7
For the year ended 30 November 2024
K & E Trading Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
11,220
11,220
Trade creditors
8,603
14,620
Taxation and social security
7,011
24,368
Other creditors
48,898
133,382
75,732
183,590
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
6,265
16,263
8. Average number of persons employed
During the year the average number of employees was 12 (2023 : 17)
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