THOMAS KRAITS UNITED KINGDOM LIMITED


Director	KRAJEWSKI, Tomasz


Registered Address	35 St. Leonards Road
	Northampton
	NN4 8DL


Registered Number	09473198 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		712
			-		712
Current assets
Debtors	4	80,715		107,068
Cash at bank and on hand		16,379		18,293
		97,094		125,361
Creditors amounts falling due within one year	5	(62,050)		(40,368)
Net current assets (liabilities)			35,044		84,993
Total assets less current liabilities			35,044		85,705
Creditors amounts falling due after one year	6		(32,676)		(82,612)
Provisions for liabilities	7		-		(135)
Net assets			2,368		2,958
Capital and reserves
Called up share capital			2,000		2,000
Profit and loss account			368		958
Shareholders' funds			2,368		2,958

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 December 2025, and are signed on its behalf by:

KRAJEWSKI, Tomasz
Director
Registered Company No. 09473198

THOMAS KRAITS UNITED KINGDOM LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	3
	Office Equipment	2

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	17,014	17,014
Disposals	(7,876)	(7,876)
At 31 March 25	9,138	9,138
Depreciation and impairment
At 01 April 24	16,302	16,302
Charge for year	711	711
On disposals	(7,875)	(7,875)
At 31 March 25	9,138	9,138
Net book value
At 31 March 25	-	-
At 31 March 24	712	712

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	65,733	45,421
Other debtors	10,317	57,000
Prepayments and accrued income	4,665	4,647
Total	80,715	107,068

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	11,841	13,383
Taxation and social security	50,209	26,910
Other creditors	-	75
Total	62,050	40,368


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	32,676	82,612
Total	32,676	82,612

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	-	135
Total	-	135

8.	Related party transactions
	During the year, the company had services from Thomas Kraits Poland Sp. z o.o. (KRS 0000789860). This is a company in which Mr Tomasz Krajewski has a controlling interest. Thomas Kraits Poland Sp. z o.o. invoiced Thomas Kraits United Kingdom Limited a total of £283,967 for services provided during the year, in accordance with normal commercial terms. There was no outstanding to or from the company at the period ending 31st March 2025.

Related party transactions

During the year, the company had services from Thomas Kraits Poland Sp. z o.o. (KRS 0000789860). This is a company in which Mr Tomasz Krajewski has a controlling interest.

Thomas Kraits Poland Sp. z o.o. invoiced Thomas Kraits United Kingdom Limited a total of £283,967 for services provided during the year, in accordance with normal commercial terms.

There was no outstanding to or from the company at the period ending 31st March 2025.

9.	Parent-subsidiary relationships
	Thomas Kraits United Kingdom Limited is a wholly owned subsidiary of the ultimate holding company, Thomas Kraits Limited.