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KOONER (UK) LTD

Registered Number
06051780
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

KOONER (UK) LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

KOONER, Harjinder Kaur

Registered Address

140-142 Walter Nash Road
Kidderminster
DY11 7BZ

Registered Number

06051780 (England and Wales)
KOONER (UK) LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets14,12513,407
Tangible assets54,11563,231
68,24076,638
Current assets
Stocks348,30762,439
Debtors51,2638,428
Cash at bank and on hand40,17724,735
139,74795,602
Creditors amounts falling due within one year4(154,542)(107,114)
Net current assets (liabilities)(14,795)(11,512)
Total assets less current liabilities53,44565,126
Creditors amounts falling due after one year5(202,468)(216,311)
Provisions for liabilities6(4,427)(2,218)
Net assets(153,450)(153,403)
Capital and reserves
Called up share capital100100
Profit and loss account(153,550)(153,503)
Shareholders' funds(153,450)(153,403)
The financial statements were approved and authorised for issue by the Director on 21 August 2025, and are signed on its behalf by:
KOONER, Harjinder Kaur
Director
Registered Company No. 06051780
KOONER (UK) LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year78
3.Stocks

2024

2023

££
Other stocks48,30762,439
Total48,30762,439
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables70,02444,268
Amounts owed to related parties48,65127,460
Taxation and social security5,6449,527
Other creditors30,22325,859
Total154,542107,114
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts202,468216,311
Total202,468216,311
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,4272,218
Total4,4272,218