Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false false 2024-01-01 No description of principal activity 20 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12832114 2024-01-01 2024-12-31 12832114 2022-09-01 2023-12-31 12832114 2024-12-31 12832114 2023-12-31 12832114 c:Director1 2024-01-01 2024-12-31 12832114 d:PlantMachinery 2024-01-01 2024-12-31 12832114 d:OfficeEquipment 2024-01-01 2024-12-31 12832114 d:OfficeEquipment 2024-12-31 12832114 d:OfficeEquipment 2023-12-31 12832114 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12832114 d:CurrentFinancialInstruments 2024-12-31 12832114 d:CurrentFinancialInstruments 2023-12-31 12832114 d:Non-currentFinancialInstruments 2024-12-31 12832114 d:Non-currentFinancialInstruments 2023-12-31 12832114 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12832114 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12832114 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 12832114 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 12832114 d:ShareCapital 2024-12-31 12832114 d:ShareCapital 2023-12-31 12832114 d:RetainedEarningsAccumulatedLosses 2024-12-31 12832114 d:RetainedEarningsAccumulatedLosses 2023-12-31 12832114 c:FRS102 2024-01-01 2024-12-31 12832114 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12832114 c:FullAccounts 2024-01-01 2024-12-31 12832114 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12832114 d:WithinOneYear 2024-12-31 12832114 d:WithinOneYear 2023-12-31 12832114 d:BetweenOneFiveYears 2024-12-31 12832114 d:BetweenOneFiveYears 2023-12-31 12832114 d:MoreThanFiveYears 2024-12-31 12832114 d:MoreThanFiveYears 2023-12-31 12832114 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company registration number: 12832114
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2024
| KITCHEN INDIA LTD
KITCHEN INDIA LTD REGISTERED NUMBER:12832114 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 11,372 |  | 7,824
|  |  | 11,372 |  | 7,824
Current assets |  |  |  |  |
Debtors |  | 7,522 |  | 4,073 |
Cash at bank and in hand |  | 43,562 |  | 23,690 |
|  | 51,084 |  | 27,763 |
Creditors: amounts falling due within one year | 5 | (118,597) |  | (29,354) |
Net current liabilities |  |  | (67,513) |  | (1,591)
Total assets less current liabilities |  |  | (56,141) |  | 6,233
Creditors: amounts falling due after more than one year | 6 |  | (70,376) |  | (65,026)
Net liabilities |  |  | (126,517) |  | (58,793)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | (126,717) |  | (58,993)
|  |  | (126,517) |  | (58,793)
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KITCHEN INDIA LTD REGISTERED NUMBER:12832114 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ D Nugent
Director
Date: 18 September 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
KITCHEN INDIA LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Kitchen India Ltd 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The shareholders have undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
KITCHEN INDIA LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 20 (2023 - 4).
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KITCHEN INDIA LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost or valuation |
| At 1 January 2024 | 10,433
| Additions | 8,208
| At 31 December 2024 | 18,641
| Depreciation |
| At 1 January 2024 | 2,609
| Charge for the year on owned assets | 4,660
| At 31 December 2024 | 7,269
| Net book value |
| At 31 December 2024 | 11,372
| At 31 December 2023 | 7,824
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 46,426 | 17,881
| Other taxation and social security | 15,510 | 7,587
| Other creditors | 394 | -
| Accruals and deferred income | 56,267 | 3,886
|  | 118,597 | 29,354
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to connected companies | 70,376 | 65,026
|  | 70,376 | 65,026
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KITCHEN INDIA LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Commitments under operating leases
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 10,000 | -
| Later than 1 year and not later than 5 years | 40,000 | -
| Later than 5 years | 37,500 | -
|  | 87,500 | -
8. | Related party transactions
| At the reporting date the company owed £70,376 (2023: £65,026) to a connected company. The balance can be found within creditors due more than one year and no interest is being charged on this loan.
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