Kaveta Ltd 10543627 false 2025-02-01 2026-03-31 2026-03-31 The principal activity of the company is other human health activities. Digita Accounts Production Advanced 6.30.9574.0 true true 10543627 2025-02-01 2026-03-31 10543627 2026-03-31 10543627 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10543627 core:OfficeEquipment 2026-03-31 10543627 core:PlantMachinery 2026-03-31 10543627 bus:SmallEntities 2025-02-01 2026-03-31 10543627 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-03-31 10543627 bus:FilletedAccounts 2025-02-01 2026-03-31 10543627 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-03-31 10543627 bus:RegisteredOffice 2025-02-01 2026-03-31 10543627 bus:Director1 2025-02-01 2026-03-31 10543627 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-03-31 10543627 core:OfficeEquipment 2025-02-01 2026-03-31 10543627 core:PlantMachinery 2025-02-01 2026-03-31 10543627 countries:EnglandWales 2025-02-01 2026-03-31 10543627 2025-01-31 10543627 core:OfficeEquipment 2025-01-31 10543627 core:PlantMachinery 2025-01-31 10543627 2024-02-01 2025-01-31 10543627 2025-01-31 10543627 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 10543627 core:OfficeEquipment 2025-01-31 10543627 core:PlantMachinery 2025-01-31 iso4217:GBP xbrli:pure

Registration number: 10543627

Kaveta Ltd
Unaudited Filleted Financial Statements
for the Period from 1 February 2025 to 31 March 2026

Kaveta Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Kaveta Ltd

Company Information

Director: | C Oxley

Registered office: | 78-80 Old Oak Common Lane Savoy House Savoy Circus London W3 7DA

Registered number: | 10543627

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Kaveta Ltd

(Registration number: 10543627)
Balance Sheet as at 31 March 2026

| Note | 31.03.26 | 31.01.25
|  | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 2,829 |  | 3,606
CURRENT ASSETS |  |  |  |  |
Debtors | 5 | 4,430 |  | - |
Cash at bank and in hand |  | 30,854 |  | 21,634 |
|  | 35,284 |  | 21,634 |
CREDITORS |  |  |  |  |
Creditors within 1yr | 6 | 29,924 |  | 10,041 |
Net current assets |  |  | 5,360 |  | 11,593
Total assets less current liabilities |  |  | 8,189 |  | 15,199
PROVISIONS FOR LIABILITIES |  |  | (484) |  | (685)
Net assets |  |  | 7,705 |  | 14,514
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 7,605 |  | 14,414
Shareholders' funds |  |  | 7,705 |  | 14,514

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 June 2026

Kaveta Ltd

(Registration number: 10543627)
Balance Sheet as at 31 March 2026 (continued)

......................................... C Oxley Director |  |

Kaveta Ltd

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 31 March 2026

1. | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
78-80 Old Oak Common Lane
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 9 June 2026.

2. | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Kaveta Ltd

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 31 March 2026 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Kaveta Ltd

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 31 March 2026 (continued)

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2025 - 0).

Kaveta Ltd

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 31 March 2026 (continued)

4. | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 February 2025 | 13,525 | 3,024 | 16,549
At 31 March 2026 | 13,525 | 3,024 | 16,549
Depreciation
At 1 February 2025 | 10,128 | 2,534 | 12,662
Charge for the period | 849 | 209 | 1,058
At 31 March 2026 | 10,977 | 2,743 | 13,720
Carrying amount
At 31 March 2026 | 2,548 | 281 | 2,829
At 31 January 2025 | 3,397 | 209 | 3,606

5. | Debtors

Current | 31.03.26 £ | 31.01.25 £
Trade debtors | 4,430 | -
| 4,430 | -

6. | Creditors

Creditors: amounts falling due within one year

| 31.03.26 £ | 31.01.25 £
Due within one year |  |
Taxation and social security | 9,415 | 7,352
Accruals and deferred income | - | 2,300
Other creditors | 20,509 | 389
| 29,924 | 10,041

Kaveta Ltd

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 31 March 2026 (continued)

6 | Creditors (continued)

Included in other creditors is an amount of £20,508 (2025: £389) owed to the director. No interest or repayment terms have been set.

7. | Related party transactions

Director's remuneration

The director's remuneration for the period was as follows:

| 31.03.26 £ | 31.01.25 £
Remuneration | 19,070 | 12,570