D. E. KAS LIMITED - Filleted accounts

Registered number

05680282

D. E. KAS LIMITED

Filleted Accounts

31 March 2025

D. E. KAS LIMITED
Registered number:		05680282
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		26,000			26,000
Tangible assets	4		6,957			18,482
			32,957			44,482

Current assets
Stocks		79,535			57,979
Debtors	5	43,511			8,304
Cash at bank and in hand		72,011			30,555
		195,057			96,838

Creditors: amounts falling due within one year	6	(194,507)			(76,413)

Net current assets			550			20,425

Total assets less current liabilities			33,507			64,907

Creditors: amounts falling due after more than one year	7		(966)			(33,966)



Net assets			32,541			30,941

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,441			30,841

Shareholder's funds			32,541			30,941

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 member has 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.




Damene Kassaye
Director
Approved by the board on 9 December 2025

D. E. KAS LIMITED
Notes to the Accounts
for the period from 1 February 2024 to 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 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 and from the rendering of services. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			7		7


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2024					26,000
	At 31 March 2025					26,000

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					26,000
	At 31 January 2024					26,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2024	4,316		64,920		69,236
	At 31 March 2025	4,316		64,920		69,236

	Depreciation
	At 1 February 2024	-		50,754		50,754
	Charge for the period	-		11,525		11,525
	At 31 March 2025	-		62,279		62,279

	Net book value
	At 31 March 2025	4,316		2,641		6,957
	At 31 January 2024	4,316		14,166		18,482


5	Debtors			2025		2024
£					£

	Other debtors			43,511		8,304


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

	Trade creditors			82,131		20,545
	Taxation and social security costs			14,951		21,289
	Other creditors			97,425		34,579
				194,507		76,413


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			966		33,966


8	Other information

	D. E. KAS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4 Mitcham Road
	London
	SW17 9NA