REGISTERED NUMBER: 04373110 (England and Wales)

KANSARA'S EXCLUSIVE LUXURY CHOCOLATES

LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

I Kansara

Mrs B V Kansara

Secretary:

Mrs B V Kansara

Registered office:

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Registered number:

04373110 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

30,365

39,445

Investments

6

648,683

699,577

679,048

739,022

Current assets

Stocks

45,000

15,000

Debtors

7

119,019

738,595

Cash at bank

683,751

211,280

847,770

964,875

Creditors

Amounts falling due within one year

8

150,730

359,899

Net current assets

697,040

604,976

Total assets less current liabilities

1,376,088

1,343,998

Creditors

Amounts falling due after more than one year

9

-

10,860

Net assets

1,376,088

1,333,138

Capital and reserves

Called up share capital

10

100

100

Retained earnings

1,375,988

1,333,038

Shareholders' funds

1,376,088

1,333,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

I Kansara - Director

Mrs B V Kansara - Director

1.	Statutory information

Kansara's Exclusive Luxury Chocolates Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2024

and 30 April 2025

600,000

Amortisation

At 1 May 2024

and 30 April 2025

600,000

Net book value

At 30 April 2025

-

At 30 April 2024

-

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 May 2024

102,187

Additions

1,046

At 30 April 2025

103,233

Depreciation

At 1 May 2024

62,742

Charge for year

10,126

At 30 April 2025

72,868

Net book value

At 30 April 2025

30,365

At 30 April 2024

39,445

6.	Fixed asset investments

Other

investments

£

Cost

At 1 May 2024

699,577

Share of profit/(loss)

(50,894

)

At 30 April 2025

648,683

Net book value

At 30 April 2025

648,683

At 30 April 2024

699,577

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

117,619

132,765

Other debtors

1,400

605,830

119,019

738,595

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

10,833

9,973

Trade creditors

13,969

114,250

Taxation and social security

124,897

147,232

Other creditors

1,031

88,444

150,730

359,899

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

10,860

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100