| Registered Number:NI060108 |
For the year ended 30 November 2024
Northern Ireland
Unaudited Financial Statements
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
K & E Trading Limited
Statement of Financial Position
2023
2024
| Property, plant and equipment |
7,490
9,987
2
3
137,412
137,412
144,902
147,399
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
100
100
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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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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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. |
Unit 5B
Bluestone Moyraverty West Road
Craigavon
Armagh
BT65 5HU
| The presentation currency is £ sterling. |
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: |
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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For the year ended 30 November 2024
K & E Trading Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
232,357
232,357
| Provision for depreciation and impairment |
222,370
Charge for year
2,497
224,867
7,490
9,987
137,412
137,412
137,412
137,412
2023
2024
160,050
237,000
| 5. Trade and other receivables |
2023
2024
125,906
65,642
9,917
18,806
84,448
135,823
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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
11,220
11,220
8,603
14,620
| Taxation and social security |
7,011
24,368
48,898
133,382
75,732
183,590
| 7. Trade and other payables: amounts falling due after more than one year |
2023
2024
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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