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Registered number: 05673063
Keima Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
HSJ Accountants Ltd
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Dr S J Chapman
Company Number 05673063
Registered Office Cardiff Business Technology Centre
Senghennydd Road
Cardiff
CF24 4AY
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
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Page 2
Balance Sheet
Registered number: 05673063
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,250 -
Investments 5 785 785
6,035 785
CURRENT ASSETS
Debtors 6 137,766 292,323
Cash at bank and in hand 151,087 81,931
288,853 374,254
Creditors: Amounts Falling Due Within One Year 7 (36,839 ) (119,912 )
NET CURRENT ASSETS (LIABILITIES) 252,014 254,342
TOTAL ASSETS LESS CURRENT LIABILITIES 258,049 255,127
NET ASSETS 258,049 255,127
CAPITAL AND RESERVES
Called up share capital 8 40 40
Capital redemption reserve 67 67
Profit and Loss Account 257,942 255,020
SHAREHOLDERS' FUNDS 258,049 255,127
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For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr S J Chapman
Director
22 August 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Keima Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05673063 . The registered office is Cardiff Business Technology Centre, Senghennydd Road, Cardiff, CF24 4AY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Fixtures & Fittings 20% staright line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 20,810 10,545 31,355
Additions 5,528 630 6,158
As at 31 January 2025 26,338 11,175 37,513
Depreciation
As at 1 February 2024 20,810 10,545 31,355
Provided during the period 882 26 908
As at 31 January 2025 21,692 10,571 32,263
Net Book Value
As at 31 January 2025 4,646 604 5,250
As at 1 February 2024 - - -
5. Investments
Subsidiaries
£
Cost
As at 1 February 2024 785
As at 31 January 2025 785
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 785
As at 1 February 2024 785
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 114,660
Other debtors 137,766 177,663
137,766 292,323
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (29 ) 912
Amounts owed to group undertakings (710 ) 10,769
Other creditors 33,377 91,736
Taxation and social security 4,201 16,495
36,839 119,912
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 40 40
Page 6