Kaybee (Liverpool) Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06214154

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		18,893		23,616

			18,893		23,616
CURRENT ASSETS
Stocks	6	155,909		168,045
Debtors	7	36,905		37,415
Cash at bank and in hand		15,547		22,650

		208,361		228,110
Creditors: Amounts Falling Due Within One Year	8	(205,891 )		(204,299 )

NET CURRENT ASSETS (LIABILITIES)			2,470		23,811

TOTAL ASSETS LESS CURRENT LIABILITIES			21,363		47,427

Creditors: Amounts Falling Due After More Than One Year	9		-		(10,833 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,723 )		(4,487 )

NET ASSETS			16,640		32,107

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			16,540		32,007

SHAREHOLDERS' FUNDS			16,640		32,107

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Kaybee (Liverpool) Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Rosenblatt

Director

19 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kaybee (Liverpool) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06214154 . The registered office is 20-26 Jamaica Street, Liverpool, Merseyside, L1 0AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kaybee (Liverpool) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Goodwill	Know How	Total
	£	£	£
Cost
As at 1 May 2024	50,000	15,517	65,517
Disposals	-	(15,517 )	(15,517 )

As at 30 April 2025	50,000	-	50,000

Amortisation
As at 1 May 2024	50,000	15,517	65,517
Disposals	-	(15,517 )	(15,517 )

As at 30 April 2025	50,000	-	50,000

Net Book Value
As at 30 April 2025	-	-	-

As at 1 May 2024	-	-	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2024	75,276	23,414	98,690

As at 30 April 2025	75,276	23,414	98,690

Depreciation
As at 1 May 2024	61,250	13,824	75,074
Provided during the period	2,805	1,918	4,723

As at 30 April 2025	64,055	15,742	79,797

Net Book Value
As at 30 April 2025	11,221	7,672	18,893

As at 1 May 2024	14,026	9,590	23,616

6. Stocks

	2025	2024
	£	£
Stock	155,909	168,045

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Kaybee (Liverpool) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	148
Other debtors	36,905	37,267

	36,905	37,415

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	110,061	122,062
Bank loans and overdrafts	10,833	10,000
Other creditors	70,901	58,838
Taxation and social security	14,096	13,399

	205,891	204,299

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	10,833

	-	10,833

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

12. Related Party Transactions

The following related party transactions were undertaken during the year:

The director withdrew amounts totalling £38,971 (2024: £24,248) and introduced amounts totalling £57,000 (2024: £42,500). At the balance sheet date the amount payable from the company was £34,829 (2024: payable from the director £16,800).

Dividends were paid to the directors in respect of their shareholdings totalling £3,000 (2024: £12,000).

The aggregate remuneration paid to key management personnel for the year was £8,765 (2023: £9,100).

A pension fund, in which the director is a beneficiary, charged and received rent of £25,750 (2024: £25,750).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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