Kaj Trading Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09767455

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,561		30,561
Tangible Assets	5		153,702		182,288

			184,263		212,849
CURRENT ASSETS
Stocks		198,850		280,200
Debtors		865,166		620,228
Cash at bank and in hand		108,627		31,385

		1,172,643		931,813
Creditors: Amounts Falling Due Within One Year		(202,242 )		(156,873 )

NET CURRENT ASSETS (LIABILITIES)			970,401		774,940

TOTAL ASSETS LESS CURRENT LIABILITIES			1,154,664		987,789

Creditors: Amounts Falling Due After More Than One Year			(232,233 )		(192,527 )

NET ASSETS			922,431		795,262

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Income Statement			921,431		794,262

SHAREHOLDERS' FUNDS			922,431		795,262

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Kaj Trading Ltd

Statement of Financial Position (continued)

As At 31 October 2025

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 director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Subramaniyam Kalaivanan

Director

30/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kaj Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09767455 . The registered office is 243 Hayes Lane, Kenley, Surrey, CR8 5HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Method
Fixtures & Fittings	15% Reducing Method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 16)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	30,561

As at 31 October 2025	30,561

Net Book Value
As at 31 October 2025	30,561

As at 1 November 2024	30,561

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Kaj Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	44,829	352,853	397,682

As at 31 October 2025	44,829	352,853	397,682

Depreciation
As at 1 November 2024	32,411	182,983	215,394
Provided during the period	3,105	25,481	28,586

As at 31 October 2025	35,516	208,464	243,980

Net Book Value
As at 31 October 2025	9,313	144,389	153,702

As at 1 November 2024	12,418	169,870	182,288

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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