Kalu Training and Consultancy Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06839085 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kalu Training and Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss K M Hawes

Mrs E Sahu

REGISTERED OFFICE:

19 Warren Park Way

Enderby

Leicester

LE19 4SA

REGISTERED NUMBER:

06839085 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

6,694

3,470

CURRENT ASSETS

Debtors

5

83,835

106,014

Cash at bank

59,320

70,721

143,155

176,735

CREDITORS

Amounts falling due within one year

6

91,240

103,232

NET CURRENT ASSETS

51,915

73,503

TOTAL ASSETS LESS CURRENT

LIABILITIES

58,609

76,973

CREDITORS

Amounts falling due after more than one

year

7

(13,930

)

(24,085

)

PROVISIONS FOR LIABILITIES

(1,468

)

(582

)

NET ASSETS

43,211

52,306

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

43,111

52,206

SHAREHOLDERS' FUNDS

43,211

52,306

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 9 September 2025 and were signed on its behalf by:

Miss K M Hawes - Director

Mrs E Sahu - Director

1.	STATUTORY INFORMATION

Kalu Training and Consultancy Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Plant and machinery etc

-

33% on cost and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

21,555

Additions

6,004

Disposals

(5,641

)

At 31 March 2025

21,918

DEPRECIATION

At 1 April 2024

18,085

Charge for year

2,721

Eliminated on disposal

(5,582

)

At 31 March 2025

15,224

NET BOOK VALUE

At 31 March 2025

6,694

At 31 March 2024

3,470

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

83,564

91,787

Other debtors

229

14,187

Prepayments

42

40

83,835

106,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

7,207

3,797

Tax

16,584

22,411

VAT

29,892

41,076

Other creditors

2,276

970

Prepaid income

32,445

32,507

Directors' current accounts

1,856

1,541

Accrued expenses

980

930

91,240

103,232

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

31.3.25

31.3.24

£

Other loans - 2-5 years

13,930

24,085

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

NIL

Ordinary

£1.00

-

100

50

Ordinary A

£1.00

50

-

10

Ordinary B

£1.00

10

-

40

Ordinary C

£1.00

40

-

100

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £69,000 (2024 - £37,000) were paid to the directors .