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2022-10-31 13657783 frs-bus:OrdinaryShareClass4 2021-10-03 2022-10-31 13657783 frs-bus:OrdinaryShareClass4 2021-10-02 13657783 frs-bus:OrdinaryShareClass4 2022-10-31 13657783 frs-bus:OrdinaryShareClass5 2021-10-03 2022-10-31 13657783 frs-bus:OrdinaryShareClass5 2021-10-02 13657783 frs-bus:OrdinaryShareClass5 2022-10-31 13657783 frs-bus:PreferenceShareClass1 2021-10-03 2022-10-31 13657783 frs-bus:PreferenceShareClass1 2021-10-02 13657783 frs-bus:PreferenceShareClass1 2022-10-31 13657783 frs-bus:PreferenceShareClass2 2021-10-03 2022-10-31 13657783 frs-bus:PreferenceShareClass2 2021-10-02 13657783 frs-bus:PreferenceShareClass2 2022-10-31 13657783 frs-bus:PreferenceShareClass3 2021-10-03 2022-10-31 13657783 frs-bus:PreferenceShareClass3 2021-10-02 13657783 frs-bus:PreferenceShareClass3 2022-10-31 13657783 frs-bus:PreferenceShareClass4 2021-10-03 2022-10-31 13657783 frs-bus:PreferenceShareClass4 2021-10-02 13657783 frs-bus:PreferenceShareClass4 2022-10-31 13657783 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Registered number: 13657783
Kalra Medical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr S Kalra
Secretary Mrs R V Kalra
Company Number 13657783
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Kalra Medical Services Ltd for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kalra Medical Services Ltd for the year ended 31 October 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Kalra Medical Services Ltd , as a body, in accordance with the terms of our engagement letter dated 23 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Kalra Medical Services Ltd and state those matters that we have agreed to state to the director of Kalra Medical Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kalra Medical Services Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Kalra Medical Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kalra Medical Services Ltd . You consider that Kalra Medical Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Kalra Medical Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16 February 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 13657783
31 October 2023 31 October 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 120,591 63,340
120,591 63,340
Creditors: Amounts Falling Due Within One Year 4 (34,176 ) (27,491 )
NET CURRENT ASSETS (LIABILITIES) 86,415 35,849
TOTAL ASSETS LESS CURRENT LIABILITIES 86,415 35,849
NET ASSETS 86,415 35,849
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 86,413 35,847
SHAREHOLDERS' FUNDS 86,415 35,849
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S Kalra
Director
16 February 2024
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kalra Medical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13657783 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Corporation tax 13,193 9,347
Accruals and deferred income 1,859 1,600
Director's loan account 19,124 16,544
34,176 27,491
5. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 2 2
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6. Related Party Transactions
The following related party transactions were undertaken during the year:
The director introduced funds totalling £5,580 (2022: £16,681), was issued dividends of £2,000 (2022: £4,000) and withdrew funds totalling £5,000 (2022: £4,136). At the balance sheet date the amount owed to the director was £19,124 (2022: £16,544).
Dividends were paid to the shareholders in respect of their shareholdings totalling £2,000 (2022: £4,000).
The aggregate remuneration paid to key management personnel for the year was £Nil.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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