Kapi Global Limited - Filleted accounts

Registered number

12679000

Kapi Global Limited

Filleted Accounts

For the year ended 31 March 2025

Kapi Global Limited
Registered number:		12679000
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Stocks		62,393			63,298
Debtors	5	10,411			879
Cash at bank and in hand		33			71
		72,837			64,248

Creditors: amounts falling due within one year	6	(57,641)			(20,117)

Net current assets			15,196			44,131

Net assets			15,196			44,131

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			5,196			34,131

Shareholder's funds			15,196			44,131

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Howard Strudwick
Director
Approved by the board on 13 October 2025

Kapi Global Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Statutory information

	Kapi Global Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as below:

	Registered number :	12679000

	Registered office :	20 Silvercliffe Gardens
		Barnet
		EN4 9QT


2	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the companies Act 2006. The presentation currency of the financial statements is the Pound Sterling (£).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the purchase price plus the shipping costs. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	Current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and in hand, short term deposits with financial institutions. Cash equivalents are defined as short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period, foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Indra Giri ACA, FCCA
	Firm:	IG Accounting & Auditing Limited
	Date of audit report:	13 October 2025


4	Employees		2025		2024
Number				Number

	Average number of persons employed by the company (including directors)		2		2


5	Debtors		2025		2024
£				£

	Trade debtors		10,403		879
	VAT		8		-
			10,411		879


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		54,141		10,280
	VAT		-		1,188
	Taxation and social security costs		-		3,949
	Accruals		3,500		4,700
			57,641		20,117