KIMM HEALTH AND LEISURE LTD

Company Registration Number:
SC449539 (Scotland)

Unaudited abridged accounts for the year ended 30 December 2022

Period of accounts

Start date: 01 January 2022

End date: 30 December 2022

KIMM HEALTH AND LEISURE LTD

Contents of the Financial Statements

for the Period Ended 30 December 2022

Balance sheet
Notes

KIMM HEALTH AND LEISURE LTD

Balance sheet

As at 30 December 2022


Notes

2022

2021


£

£
Fixed assets
Tangible assets: 3 202,664 199,151
Total fixed assets: 202,664 199,151
Current assets
Stocks: 800 800
Debtors:   60,902 50,080
Cash at bank and in hand: 3,508 3,100
Total current assets: 65,210 53,980
Creditors: amounts falling due within one year:   (825,684) (755,717)
Net current assets (liabilities): (760,474) (701,737)
Total assets less current liabilities: (557,810) (502,586)
Total net assets (liabilities): (557,810) (502,586)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (557,910) (502,686)
Shareholders funds: (557,810) (502,586)

The notes form part of these financial statements

KIMM HEALTH AND LEISURE LTD

Balance sheet statements

For the year ending 30 December 2022 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 October 2023
and signed on behalf of the board by:

Name: M Racz
Status: Director

The notes form part of these financial statements

KIMM HEALTH AND LEISURE LTD

Notes to the Financial Statements

for the Period Ended 30 December 2022

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated towrite off the assets on a straight line basis over their estimated useful economic lives.Impairment of intangible assets is only reviewed where circumstances indicate that the carryingvalue of an asset may not be fully recoverable.

Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost less depreciation and anyprovision for impairment. Depreciation is provided at rates calculated to write off the cost of fixedassets, less their estimated residual value, over their expected useful lives on the reducingbalance basis.Plant & Machinery - 54% Reducing BalanceComputers - 15% Reducing Balance

KIMM HEALTH AND LEISURE LTD

Notes to the Financial Statements

for the Period Ended 30 December 2022

2. Employees

2022 2021
Average number of employees during the period 4 4

KIMM HEALTH AND LEISURE LTD

Notes to the Financial Statements

for the Period Ended 30 December 2022

3. Tangible Assets

Total
Cost £
At 01 January 2022 429,030
Additions 4,511
At 30 December 2022 433,541
Depreciation
At 01 January 2022 229,879
Charge for year 998
At 30 December 2022 230,877
Net book value
At 30 December 2022 202,664
At 31 December 2021 199,151