REGISTERED NUMBER: 12423827 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

KARANDASH CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Stephenson

Mrs L G Stephenson

REGISTERED OFFICE:

Hamilton Office Park

31 High View Close

Leicester

Leicestershire

LE4 9LJ

REGISTERED NUMBER:

12423827 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

54,524

69,455

CURRENT ASSETS

Debtors

5

30,613

223,273

Cash at bank

372,970

177,680

403,583

400,953

CREDITORS

Amounts falling due within one year

6

58,665

47,397

NET CURRENT ASSETS

344,918

353,556

TOTAL ASSETS LESS CURRENT LIABILITIES

399,442

423,011

CREDITORS

Amounts falling due after more than one year

7

(39,074

)

(51,079

)

PROVISIONS FOR LIABILITIES

(12,525

)

(16,029

)

NET ASSETS

347,843

355,903

CAPITAL AND RESERVES

Called up share capital

100

102

Retained earnings

347,743

355,801

347,843

355,903

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 1 July 2025 and were signed on its behalf by:

C Stephenson - Director

1.	STATEMENT OF COMPLIANCE

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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year 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.

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 year 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.Those held under hire purchase contracts are depreciated over their estimated useful lives.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 February 2024

37,334

78,849

116,183

Additions

1,281

-

1,281

Disposals

(1,323

)

-

(1,323

)

At 31 January 2025

37,292

78,849

116,141

DEPRECIATION

At 1 February 2024

18,391

28,337

46,728

Charge for year

2,860

12,628

15,488

Eliminated on disposal

(599

)

-

(599

)

At 31 January 2025

20,652

40,965

61,617

NET BOOK VALUE

At 31 January 2025

16,640

37,884

54,524

At 31 January 2024

18,943

50,512

69,455

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

15,360

Other debtors

30,613

207,913

30,613

223,273

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,005

10,349

Trade creditors

7,090

-

Taxation and social security

37,370

34,943

Other creditors

2,200

2,105

58,665

47,397

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,074

51,079

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

51,079

61,428

Hire purchase is secured against the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

C Stephenson and Mrs L G Stephenson

Balance outstanding at start of year

197,959

(836

)

Amounts advanced

32,799

198,795

Amounts repaid

(210,788

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,970

197,959

10.	ULTIMATE CONTROLLING PARTY

The controlling party is CLWHJ Properties Limited.