Karajan Limited - Filleted accounts

Registered number

04096741

Karajan Limited

Filleted Accounts

31 March 2025

Karajan Limited
Registered number:		04096741
Balance Sheet
as at 31 March 2025



Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,812			21,772

Current assets
Debtors	4	232,367			270,703
Cash at bank and in hand		65,664			26,808
		298,031			297,511

Creditors: amounts falling due within one year	5	(21,250)			(20,461)

Net current assets			276,781			277,050

Net assets			296,593			298,822

Capital and reserves
Called up share capital			100			100
Profit and loss account			296,493			298,722

Shareholders' funds			296,593			298,822

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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.




M R Shooter
Director
Approved by the board on 4 November 2025

Karajan Limited
Notes to the Accounts
for the year ended 31 March 2025


1	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).

	Turnover
	Turnover represents the value, net of value added tax, of services provided to clients.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			20% reducing balance basis
	Office furniture and equipment			20% reducing balance basis
	Fixtures and fittings			25% reducing balance basis

	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
	A 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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Leasehold land and buildings		Office furniture and equipment		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 April 2024	567,004		56,302		77,531		700,837
	Additions	-		3,144		-		3,144
	At 31 March 2025	567,004		59,446		77,531		703,981

	Depreciation
	At 1 April 2024	552,169		51,795		75,101		679,065
	Charge for the year	2,967		1,530		607		5,104
	At 31 March 2025	555,136		53,325		75,708		684,169

	Net book value
	At 31 March 2025	11,868		6,121		1,823		19,812
	At 31 March 2024	14,835		4,507		2,430		21,772


4	Debtors					2025		2024
£							£

	Trade debtors					36,000		36,000
	Other debtors					196,367		234,703
						232,367		270,703


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

	Trade creditors					4,474		3,613
	Other taxes and social security costs					12,646		13,448
	Other creditors					630		-
	Accruals					3,500		3,400
						21,250		20,461


6	Other information

	Karajan Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Bonhill Street
	London
	EC2A 4DJ