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Company Registration No. 10898245 (England and Wales)
99KITS. LTD Unaudited accounts for the period from 31 December 2023 to 31 December 2024
99KITS. LTD Unaudited accounts Contents
Page
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99KITS. LTD Company Information for the period from 31 December 2023 to 31 December 2024
Directors
R Bullen D P Hassall
Secretary
R Bullen
Company Number
10898245 (England and Wales)
Registered Office
18c Wendover Road Rackheath Industrial Estate Rackheath Norwich Norfolk NR13 6LH England
Accountants
Accountancy Plus & Payroll People Ltd 9 Langley Street Langley Norwich Norfolk NR14 6DE
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99KITS. LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,997 
12,588 
Current assets
Inventories
9,726 
9,725 
Debtors
22,920 
24,500 
32,646 
34,225 
Creditors: amounts falling due within one year
(53,534)
(31,875)
Net current (liabilities)/assets
(20,888)
2,350 
Total assets less current liabilities
(8,891)
14,938 
Creditors: amounts falling due after more than one year
(25,578)
(26,738)
Net liabilities
(34,469)
(11,800)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(34,569)
(11,900)
Shareholders' funds
(34,469)
(11,800)
For the period ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2024 and were signed on its behalf by
R Bullen Director Company Registration No. 10898245
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99KITS. LTD Notes to the Accounts for the period from 31 December 2023 to 31 December 2024
1
Statutory information
99KITS. LTD is a private company, limited by shares, registered in England and Wales, registration number 10898245. The registered office is 18c Wendover Road, Rackheath Industrial Estate, Rackheath, Norwich, Norfolk, NR13 6LH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The Directors have considered the Company's position at the time of signing of the financial statements, and based on this, the Directors have concluded that they have a reasonable expectation the Company will have adequate resources to continue in operation existence for the foreseeable future and there therefore continue to adopt the going concern basis of the accounting in preparing thee financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance
Fixtures & fittings
18% reducing balance
Computer equipment
33% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash & cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable within penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible know amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transactions costs, and are measure subsequently at amortised cost using the effective interest method.
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99KITS. LTD Notes to the Accounts for the period from 31 December 2023 to 31 December 2024
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in ordinary shares.
Borrowing costs
All borrowing costs are recognised in the profit or loss in the in which they are incurred.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 31 December 2023
14,828 
7,748 
3,187 
25,763 
Additions
2,171 
702 
285 
3,158 
At 31 December 2024
16,999 
8,450 
3,472 
28,921 
Depreciation
At 31 December 2023
7,444 
3,542 
2,189 
13,175 
Charge for the period
1,720 
884 
1,145 
3,749 
At 31 December 2024
9,164 
4,426 
3,334 
16,924 
Net book value
At 31 December 2024
7,835 
4,024 
138 
11,997 
At 30 December 2023
7,384 
4,206 
998 
12,588 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,490 
21,070 
Accrued income and prepayments
5,250 
2,250 
Other debtors
1,180 
1,180 
22,920 
24,500 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,072 
5,957 
VAT
9,125 
5,616 
Trade creditors
12,555 
15,736 
Taxes and social security
6,623 
3,447 
Other creditors
17,334 
294 
Accruals
825 
825 
53,534 
31,875 
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99KITS. LTD Notes to the Accounts for the period from 31 December 2023 to 31 December 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,661 
11,918 
Loans from directors
14,917 
14,820 
25,578 
26,738 
8
Pension commitments
The Company operates a define contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently managed fund. The pension costs represents the contributions payable by the Company to the fund and amounted to £1,644 (2023: £1,075). Total contributions payable to the fund at the period end are included within other creditors equals £323 (2023: £294).
9
Average number of employees
During the period the average number of employees was 8 (2023: 6).
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