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Company Registration No. 07230322 (England and Wales)
Kontrast Limited Unaudited accounts for the year ended 31 March 2025
Kontrast Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Kontrast Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
3,468
1,809
Cash at bank and in hand
15,326
14,739
18,794
16,548
Creditors: amounts falling due within one year
6
(20,351)
(18,932)
Net current liabilities
(1,557)
(2,384)
Net liabilities
(1,557)
(2,384)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(1,559)
(2,386)
Shareholders' funds
(1,557)
(2,384)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 October 2025 and were signed on its behalf by
David James Vernon Director Company Registration No. 07230322
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Kontrast Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Kontrast Limited is a private company, limited by shares, registered in England and Wales, registration number 07230322. The registered office is Crittendens Accountants, Featherstone House, High Street, Rochester, Kent, ME1 1DA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% per annum on a reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
2,971
At 31 March 2025
2,971
Depreciation
At 1 April 2024
2,971
At 31 March 2025
2,971
Net book value
At 31 March 2025
-
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,719
1,247
Accrued income and prepayments
749
562
3,468
1,809
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Kontrast Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
4,858
5,185
Taxes and social security
14,671
12,984
Loans from directors
82
23
Accruals
740
740
20,351
18,932
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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