Kalisa Technology Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13673011

Kalisa Technology Limited

Filleted Unaudited Financial Statements

31 December 2024

Kalisa Technology Limited

Statement of Financial Position

31 December 2024

	31 Dec 24		31 Oct 23
Note	£	£	£

Current assets

Debtors	4	3,401	–
Cash at bank and in hand		31,915	10
		--------	----
		35,316	10

Creditors: amounts falling due within one year	5	11,206		–
		--------		----
Net current assets			24,110	10
			--------	----
Total assets less current liabilities			24,110	10
			--------	----
Net assets			24,110	10
			--------	----

Capital and reserves

Called up share capital	10	10
Profit and loss account	24,100	–
	--------	----
Shareholder funds	24,110	10
	--------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

A P Roney
Director

Company registration number: 13673011

Kalisa Technology Limited

Notes to the Financial Statements

Period from 1 November 2023 to 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 South Parade, Leeds, LS1 5QS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Debtors

	31 Dec 24	31 Oct 23
	£	£
Trade debtors	2,400	–
Other debtors	1,001	–
	-------	----
	3,401	–
	-------	----

5. Creditors: amounts falling due within one year

	31 Dec 24	31 Oct 23
	£	£
Trade creditors	1,200	–
Corporation tax	8,034	–
Other creditors	1,972	–
	--------	----
	11,206	–
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