Abbreviated Company Accounts - KAPU DIY LIMITED

04696345 KAPU DIY LIMITED 2013-06-30 false 2012-07-01 2013-06-30 true 04696345 2012-07-01 2013-06-30 04696345 2013-06-30 04696345 2012-06-30 04696345 uk-gaap-cd-bus:Director1 2012-07-01 2013-06-30 04696345 uk-gaap-cd-bus:Director2 2012-07-01 2013-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2012-07-01 2013-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2012-06-30 iso4217:GBP shares

Registered Number 04696345

KAPU DIY LIMITED

Abbreviated Accounts

30 June 2013

KAPU DIY LIMITED Registered Number 04696345

Abbreviated Balance Sheet as at 30 June 2013

	Notes	2013	2012
		£	£
Fixed assets
Intangible assets	2	96,123	104,304
Tangible assets	3	2,277	2,480
		98,400	106,784
Current assets
Stocks		67,865	68,540
Debtors		30,659	22,346
Cash at bank and in hand		5,954	3,956
		104,478	94,842
Creditors: amounts falling due within one year		(195,572)	(174,486)
Net current assets (liabilities)		(91,094)	(79,644)
Total assets less current liabilities		7,306	27,140
Creditors: amounts falling due after more than one year		-	(20,218)
Total net assets (liabilities)		7,306	6,922
Capital and reserves
Called up share capital	4	100	100
Profit and loss account		7,206	6,822
Shareholders' funds		7,306	6,922

For the year ending 30 June 2013 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 September 2014

And signed on their behalf by:
Mrs D K Patel, Director

KAPU DIY LIMITED Registered Number 04696345

Notes to the Abbreviated Accounts for the period ended 30 June 2013

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible assets depreciation policy
Furniture, Fixtures & Equipment - 25% on reducing balance.

Intangible assets amortisation policy
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated life of twenty years.

2Intangible fixed assets

	£
Cost
At 1 July 2012	171,285
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 June 2013	171,285
Amortisation
At 1 July 2012	66,981
Charge for the year	8,181
On disposals	-
At 30 June 2013	75,162
Net book values
At 30 June 2013	96,123
At 30 June 2012	104,304

3Tangible fixed assets

	£
Cost
At 1 July 2012	15,732
Additions	556
Disposals	-
Revaluations	-
Transfers	-
At 30 June 2013	16,288
Depreciation
At 1 July 2012	13,252
Charge for the year	759
On disposals	-
At 30 June 2013	14,011
Net book values
At 30 June 2013	2,277
At 30 June 2012	2,480

4Called Up Share Capital
Allotted, called up and fully paid:

	2013 £	2012 £
100 Ordinary shares of £1 each	100	100