Company Registration No. 10794439 (England and Wales)
KAPE&PAN LIMITED
Unaudited accounts
for the year ended 30 April 2025
KAPE&PAN LIMITED
Unaudited accounts
Contents
KAPE&PAN LIMITED
Company Information
for the year ended 30 April 2025
Directors
Rosemary Motley
David Motley
Nigel Motley
Company Number
10794439 (England and Wales)
Registered Office
95 CONSFIELD AVENUE
NEW MALDEN
KT3 6HE
UNITED KINGDOM
KAPE&PAN LIMITED
Statement of financial position
as at 30 April 2025
Tangible assets
27,315
34,057
Cash at bank and in hand
30,013
21,794
Creditors: amounts falling due within one year
(71,555)
(68,237)
Net current assets/(liabilities)
12,157
(7,110)
Total assets less current liabilities
39,472
26,947
Creditors: amounts falling due after more than one year
(50,454)
(61,295)
Provisions for liabilities
Deferred tax
(6,782)
(8,467)
Net liabilities
(17,764)
(42,815)
Called up share capital
4,000
4,000
Profit and loss account
(21,764)
(46,815)
Shareholders' funds
(17,764)
(42,815)
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 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 14 January 2026 and were signed on its behalf by
David Motley
Director
Company Registration No. 10794439
KAPE&PAN LIMITED
Notes to the Accounts
for the year ended 30 April 2025
KAPE&PAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10794439. The registered office is 95 CONSFIELD AVENUE, NEW MALDEN, KT3 6HE, UNITED KINGDOM.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
20% reducing balance basis
Fixtures & fittings
20% reducing balance basis
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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
KAPE&PAN LIMITED
Notes to the Accounts
for the year ended 30 April 2025
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
Total
Cost or valuation
At cost
At cost
At 1 May 2024
57,643
32,465
90,108
At 30 April 2025
57,643
32,557
90,200
At 1 May 2024
34,921
21,130
56,051
Charge for the year
4,548
2,286
6,834
At 30 April 2025
39,469
23,416
62,885
At 30 April 2025
18,174
9,141
27,315
At 30 April 2024
22,722
11,335
34,057
Amounts falling due within one year
Accrued income and prepayments
5,917
2,583
Other debtors
22,782
12,750
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
57,647
55,527
Taxes and social security
6,696
466
Loans from directors
-
5,382
7
Creditors: amounts falling due after more than one year
2025
2024
Long term loans include a Bounce Back Loan balance of £26,641
8
Transactions with related parties
Debtors include a balance of £9,932 (2024 - £5,382 credit balance) which was owed by the directors as at the year end date.
KAPE&PAN LIMITED
Notes to the Accounts
for the year ended 30 April 2025
9
Average number of employees
During the year the average number of employees was 5 (2024: 7).