Clima Hogar Kazuki Limited

Clima Hogar Kazuki Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	427	569
		427	569
Current assets
Debtors	4	110,177	160,011
Cash at bank and in hand		334,037	113,795
		444,214	273,806
Creditors: amount falling due within one year	5	(95,801)	(32,655)
Net current assets		348,413	241,151

Total assets less current liabilities		348,840	241,720
Net assets		348,840	241,720

Capital and reserves
Called up share capital		100	100
Profit and loss account		348,740	241,620
Shareholders' funds		348,840	241,720

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 17 December 2025 and were signed by:

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Kaveh Shakib
Director

Clima Hogar Kazuki Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Clima Hogar Kazuki Limited is a private company, limited by shares, registered in England and Wales, registration number 11816518, registration address Ground Floor Ginsberg Yard, Back Lane, London, NW3 1EW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises of commissions receivable, net of Value Added Tax and trade discounts.

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. All foreign exchange differences are included in the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	2,313	2,313
Additions	-	-
Disposals	-	-
At 31 March 2025	2,313	2,313
Depreciation
At 01 April 2024	1,744	1,744
Charge for year	142	142
On disposals	-	-
At 31 March 2025	1,886	1,886
Net book values
Closing balance as at 31 March 2025	427	427
Opening balance as at 01 April 2024	569	569

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	(6,073)	45,201
Other Debtors	116,250	114,810
	110,177	160,011

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	-	4,853
Corporation Tax	25,754	27,086
Other Creditors	70,047	716
	95,801	32,655

Related party transactions

Included within trade debtors is £16,329 (2024: £45,202) due from companies controlled by the director and close family members of the director.

Included within debtors due within one year is £72,000 (2024: £72,000) due from a company with a director and shareholder in common.

Included within debtors due within one year is £44,250 (2024: £42,810) due from a company controlled by close family members of the director.

Included within other creditors due within one year is £809 (2024: £715) due to the shareholder of the company.

Included within Revenue, is £nil (2024: £97,632) of sales made to a company with a director in common.

Registered Number: 11816518
England and Wales
CLIMA HOGAR KAZUKI LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025