Kaler (JRH) Limited - Limited company - abbreviated - 11.6

REGISTERED NUMBER: 05922928 (England and Wales)

Kaler (JRH) Limited

Abbreviated Unaudited Accounts for the Year Ended 30 September 2014

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

R R Kaler

SECRETARY:

Mrs K D Kaler

REGISTERED OFFICE:

Kaler House

George Summers Close

Medway City Estate

Rochester

Kent

ME2 4NS

REGISTERED NUMBER:

05922928 (England and Wales)

ACCOUNTANTS:

Aggarwal & Co Limited

Chartered Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

2

185,142

52,151

CURRENT ASSETS

Stocks

18,000

-

Debtors

361,973

177,520

Cash at bank

41,221

8,464

421,194

185,984

CREDITORS

Amounts falling due within one year

391,852

174,954

NET CURRENT ASSETS

29,342

11,030

TOTAL ASSETS LESS CURRENT LIABILITIES

214,484

63,181

PROVISIONS FOR LIABILITIES

33,665

6,328

NET ASSETS

180,819

56,853

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

180,719

56,753

SHAREHOLDERS' FUNDS

180,819

56,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 22 February 2015 and were signed by:

R R Kaler - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts

where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2013

69,535

Additions

170,317

Disposals

(19,250

)

At 30 September 2014

220,602

DEPRECIATION

At 1 October 2013

17,384

Charge for year

18,076

At 30 September 2014

35,460

NET BOOK VALUE

At 30 September 2014

185,142

At 30 September 2013

52,151

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

100

Ordinary

£1

100

100