Company Registration No. 14396883 (England and Wales)
K.cela Construction Limited
Unaudited accounts
for the year ended 31 October 2025
K.cela Construction Limited
Unaudited accounts
Contents
K.cela Construction Limited
Company Information
for the year ended 31 October 2025
Directors
Kastriot CELA
Kastriot Cela
Company Number
14396883 (England and Wales)
Accountants
Agents For Accounting Ltd
Apex House, 2nd Floor
Grand Arcade
London
N12 0EH
K.cela Construction Limited
Statement of financial position
as at 31 October 2025
Tangible assets
11,000
16,500
Cash at bank and in hand
7,240
11,120
Creditors: amounts falling due within one year
(16,292)
(21,963)
Net current liabilities
(9,052)
(10,843)
Called up share capital
1
1
Profit and loss account
1,947
5,656
Shareholders' funds
1,948
5,657
For the year ending 31 October 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 10 July 2026 and were signed on its behalf by
Kastriot Cela
Director
Company Registration No. 14396883
K.cela Construction Limited
Notes to the Accounts
for the year ended 31 October 2025
K.cela Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 14396883.
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:
4
Tangible fixed assets
Plant & machinery
K.cela Construction Limited
Notes to the Accounts
for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,364
2,565
Loans from directors
13,388
18,898
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Included in other creditor is a balance of £13,387 owed by the company to the director of the company. This balance is unsecured and interest free, with no fixed repayment terms.
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Average number of employees
During the year the average number of employees was 1 (2024: 0).