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Company Registration No. 11712695 (England and Wales)
KANG YI DA LIMITED Unaudited accounts for the year ended 30 November 2022
KANG YI DA LIMITED Unaudited accounts Contents
Page
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KANG YI DA LIMITED Company Information for the year ended 30 November 2022
Director
XIAO, Ming
Company Number
11712695 (England and Wales)
Registered Office
22 NEWPORT COURT LONDON WC2H 7JS ENGLAND
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KANG YI DA LIMITED Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
180 
240 
Current assets
Inventories
1,000 
1,000 
Debtors
9,745 
- 
Cash at bank and in hand
58,186 
57,369 
68,931 
58,369 
Creditors: amounts falling due within one year
(63,751)
(58,891)
Net current assets/(liabilities)
5,180 
(522)
Net assets/(liabilities)
5,360 
(282)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,260 
(382)
Shareholders' funds
5,360 
(282)
For the year ending 30 November 2022 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 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 and authorised for issue on 29 November 2023 and were signed on its behalf by
XIAO, Ming Director Company Registration No. 11712695
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KANG YI DA LIMITED Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
KANG YI DA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11712695. The registered office is 22 NEWPORT COURT, LONDON, WC2H 7JS, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2021
300 
At 30 November 2022
300 
Depreciation
At 1 December 2021
60 
Charge for the year
60 
At 30 November 2022
120 
Net book value
At 30 November 2022
180 
At 30 November 2021
240 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
9,745 
- 
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KANG YI DA LIMITED Notes to the Accounts for the year ended 30 November 2022
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
35,365 
46,013 
Trade creditors
2,092 
2,292 
Taxes and social security
2,932 
224 
Other creditors
14,506 
10,362 
Loans from directors
8,856 
- 
63,751 
58,891 
7
Average number of employees
During the year the average number of employees was 2 (2021: 2).
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