Company Registration No. SC581836 (Scotland)
Kera Scotland Limited
Unaudited accounts
for the year ended 30 November 2025
Kera Scotland Limited
Unaudited accounts
Contents
Kera Scotland Limited
Company Information
for the year ended 30 November 2025
Directors
PAYNE, Kevin Daniel
RAJ, Raghuramakrishnan
Company Number
SC581836 (Scotland)
Registered Office
31 Church View
Winchburgh
Broxburn
West Lothian
EH52 6SZ
Scotland
Kera Scotland Limited
Statement of financial position
as at 30 November 2025
Tangible assets
248,260
250,331
Inventories
1,333,972
1,200,867
Cash at bank and in hand
41
683
Creditors: amounts falling due within one year
(1,572,676)
(1,442,376)
Net current liabilities
(238,660)
(240,731)
Called up share capital
100
100
Profit and loss account
9,500
9,500
Shareholders' funds
9,600
9,600
For the year ending 30 November 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 18 August 2026 and were signed on its behalf by
RAJ, Raghuramakrishnan
Director
Company Registration No. SC581836
Kera Scotland Limited
Notes to the Accounts
for the year ended 30 November 2025
Kera Scotland Limited is a private company, limited by shares, registered in Scotland, registration number SC581836. The registered office is 31 Church View, Winchburgh, Broxburn, West Lothian, EH52 6SZ, Scotland.
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.
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.
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:
Computer equipment
25% WDV
Kera Scotland Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
240,000
20,000
225
260,225
At 30 November 2025
240,000
20,000
225
260,225
At 1 December 2024
-
9,760
134
9,894
Charge for the year
-
2,048
23
2,071
At 30 November 2025
-
11,808
157
11,965
At 30 November 2025
240,000
8,192
68
248,260
At 30 November 2024
240,000
10,240
91
250,331
Work in progress
1,333,972
1,200,867
Work in progress is valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,725
6,499
Taxes and social security
201
334
Other creditors
1,562,250
1,434,043
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Kera Scotland Limited
Notes to the Accounts
for the year ended 30 November 2025
9
Average number of employees
During the year the average number of employees was 1 (2024: 2).