Company Registration No. 10375159 (England and Wales)
KEMCAFT LIMITED
Unaudited accounts
for the year ended 30 September 2025
KEMCAFT LIMITED
Unaudited accounts
Contents
KEMCAFT LIMITED
Company Information
for the year ended 30 September 2025
Directors
Kemal Altundal
Haydar Altundal
Company Number
10375159 (England and Wales)
Registered Office
40 WILLOUGHBY ROAD
LONDON
N8 0JG
UNITED KINGDOM
KEMCAFT LIMITED
Statement of financial position
as at 30 September 2025
Intangible assets
-
24,998
Cash at bank and in hand
287,068
7,740
Creditors: amounts falling due within one year
(99,599)
(78,331)
Net current assets
187,920
13,035
Total assets less current liabilities
187,920
58,447
Creditors: amounts falling due after more than one year
(8,475)
(9,410)
Called up share capital
1
1
Profit and loss account
179,444
49,036
Shareholders' funds
179,445
49,037
For the year ending 30 September 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 12 June 2026 and were signed on its behalf by
Kemal Altundal
Director
Company Registration No. 10375159
KEMCAFT LIMITED
Notes to the Accounts
for the year ended 30 September 2025
KEMCAFT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10375159. The registered office is 40 WILLOUGHBY ROAD, LONDON, N8 0JG, 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.
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:
Motor vehicles
25% reducing balance method
Fixtures & fittings
15% reducing balance method
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.
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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Goodwill is included at cost less accumulated amortisation. Goodwill will be amortised over 12 years to be fully amortised to nil value.
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to known amount of cash and are subject to an insignificant risk of change in value.
KEMCAFT LIMITED
Notes to the Accounts
for the year ended 30 September 2025
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Expenses are recognized in the period in which they are incurred, regardless of when payment is made.
The Director has reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future. The Company therefore continue to adopt the Going Concern basis for preparing it's financial statements.
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Intangible fixed assets
Goodwill
At 30 September 2024
24,998
KEMCAFT LIMITED
Notes to the Accounts
for the year ended 30 September 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2024
30,100
35,580
65,680
Disposals
(30,100)
(35,580)
(65,680)
At 30 September 2025
-
-
-
At 1 October 2024
19,643
25,623
45,266
Charge for the year
2,614
1,493
4,107
On disposals
(22,257)
(27,116)
(49,373)
At 30 September 2025
-
-
-
At 30 September 2025
-
-
-
At 30 September 2024
10,457
9,957
20,414
Amounts falling due within one year
Accrued income and prepayments
250
250
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,476
6,303
Obligations under finance leases and hire purchase contracts
-
3,987
Taxes and social security
36,145
8,180
Loans from directors
54,676
58,559
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
6,722
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
KEMCAFT LIMITED
Notes to the Accounts
for the year ended 30 September 2025
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).