IRIS Accounts Production v25.1.4.42 15202862 Board of Directors 11.10.23 31.10.24 31.10.24 false true false false false true false Ordinary 1.00000 Preference Shares 1.00000 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh152028622023-10-10152028622024-10-31152028622023-10-112024-10-31152028622023-10-1015202862ns15:EnglandWales2023-10-112024-10-3115202862ns14:PoundSterling2023-10-112024-10-3115202862ns10:Director12023-10-112024-10-3115202862ns10:PrivateLimitedCompanyLtd2023-10-112024-10-3115202862ns10:SmallEntities2023-10-112024-10-3115202862ns10:AuditExempt-NoAccountantsReport2023-10-112024-10-3115202862ns10:SmallCompaniesRegimeForDirectorsReport2023-10-112024-10-3115202862ns10:SmallCompaniesRegimeForAccounts2023-10-112024-10-3115202862ns10:FullAccounts2023-10-112024-10-311520286212023-10-112024-10-3115202862ns10:OrdinaryShareClass12023-10-112024-10-3115202862ns10:OrdinaryShareClass22023-10-112024-10-31152028621ns10:OrdinaryShareClass12023-10-112024-10-31152028622ns10:OrdinaryShareClass22023-10-112024-10-3115202862ns10:Director32023-10-112024-10-3115202862ns10:Director42023-10-112024-10-3115202862ns10:RegisteredOffice2023-10-112024-10-3115202862ns5:CurrentFinancialInstruments2024-10-3115202862ns5:ShareCapital2024-10-3115202862ns5:RetainedEarningsAccumulatedLosses2024-10-3115202862ns5:NetGoodwill2023-10-112024-10-3115202862ns5:IntangibleAssetsOtherThanGoodwill2023-10-112024-10-3115202862ns5:PatentsTrademarksLicencesConcessionsSimilar2023-10-112024-10-3115202862ns5:NetGoodwill2024-10-3115202862ns5:IntangibleAssetsOtherThanGoodwill2024-10-3115202862ns5:PlantMachinery2023-10-112024-10-3115202862ns5:PlantMachinery2024-10-3115202862ns5:AdditionsToInvestments2024-10-3115202862ns5:CostValuation2024-10-3115202862ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3115202862ns10:OrdinaryShareClass12024-10-3115202862ns10:OrdinaryShareClass22024-10-311520286212023-10-112024-10-31
REGISTERED NUMBER: 15202862 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024

FOR

CARESSA KAHN MANUFACTURING COMPANY
LIMITED

CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CARESSA KAHN MANUFACTURING COMPANY
LIMITED

COMPANY INFORMATION
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024







DIRECTORS: P John
R L Michel
V V Murali





REGISTERED OFFICE: Wellfield Road
Wellfield Road
Hatfield
AL10 0BS





REGISTERED NUMBER: 15202862 (England and Wales)






CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

BALANCE SHEET
31ST OCTOBER 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 9,000
Tangible assets 5 201,883
Investments 6 25,693
236,576

CURRENT ASSETS
Stocks 164,791
Debtors 7 395,867
Cash at bank and in hand 74,084
634,742
CREDITORS
Amounts falling due within one year 8 376,003
NET CURRENT ASSETS 258,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

495,315

CAPITAL AND RESERVES
Called up share capital 9 1,001,000
Retained earnings (505,685 )
SHAREHOLDERS' FUNDS 495,315

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 11th July 2025 and were signed on its behalf by:





V V Murali - Director


CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024


1. STATUTORY INFORMATION

Caressa Kahn Manufacturing Company Limited 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.

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.

At the period end the company had net liabilities. These financial statements have been prepared on the going concern basis as the director and shareholders have provided assurances of financial support to the company to enable it to meets it liabilities as and when they fall due in the next 12 months.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sales of goods is recognised when the significant risks and rewards of the ownership of goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences have been fully amortised in the current year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery33% straight line or 25% reducing balance
Fixtures and fittings20% straight line
Motor vehicles25% straight line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 25 .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
Additions 10,000 1 10,001
At 31st October 2024 10,000 1 10,001
AMORTISATION
Charge for period 1,000 1 1,001
At 31st October 2024 1,000 1 1,001
NET BOOK VALUE
At 31st October 2024 9,000 - 9,000

CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 252,076
At 31st October 2024 252,076
DEPRECIATION
Charge for period 50,193
At 31st October 2024 50,193
NET BOOK VALUE
At 31st October 2024 201,883

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 25,693
At 31st October 2024 25,693
NET BOOK VALUE
At 31st October 2024 25,693

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 147,813
Amounts owed by group undertakings 210,796
Other debtors 37,258
395,867

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 163,647
Amounts owed to group undertakings 129,689
Taxation and social security 12,303
Other creditors 70,364
376,003

CARESSA KAHN MANUFACTURING COMPANY
LIMITED (REGISTERED NUMBER: 15202862)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 11TH OCTOBER 2023 TO 31ST OCTOBER 2024


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1,000 Ordinary £1 1,000
1,000,000 Preference Shares £1 1,000,000
1,001,000

The following shares were allotted and fully paid for cash at par during the period:

1,000 Ordinary shares of £1 each
1,000,000 Preference Shares shares of £1 each

10. RELATED PARTY DISCLOSURES

The Company undertook the following transactions with its related parties:

2024
£   
Expenses paid on behalf of a related party 210,796
Amounts owed by group undertakings as at the year end 210,796
Net loans received during the year from related parties 129,689
Amounts owed to group undertakings as at the year end 129,689

11. POST BALANCE SHEET EVENTS

On 07 April 2025, the Company issued 3,000 new shares to Mahasakthi Cosmetic Packaging Company Limited, a company registered in England & Wales, making it the Relevant Legal Entity (RLE) with significant control.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Shuman.

The Company's immediate and ultimate parent undertaking during the year and until 07 April 2024 was Dempsey Hill Alliance Limited, registered in England & Wales. Its registered office address is 71-75 Shelton Street, Covent Garden, London WC2H 9JQ. The ultimate controlling party was Mr M A Shuman.

As mentioned in note 11, on 07 April 2025 the Company issued 3,000 new shares to Mahasakthi Cosmetic Packaging Company Limited as a result of which there is no ultimate controlling party after the year-end.