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REGISTERED NUMBER: 07682043 (England and Wales)





K.f.a Medical Ltd

Unaudited Financial Statements

for the Year Ended 30 June 2023






K.f.a Medical Ltd (Registered number: 07682043)






Contents of the Financial Statements
for the year ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


K.f.a Medical Ltd

Company Information
for the year ended 30 June 2023







DIRECTORS: C Golding
R Howitt





REGISTERED OFFICE: Branwell House
Park Lane
Keighley
West Yorkshire
BD21 4QX





REGISTERED NUMBER: 07682043 (England and Wales)





ACCOUNTANTS: Simon Hart FCCA
Hart Wright Accounting
Chartered Certified Accountants
24 Hall Drive
Sutton In Craven
North Yorkshire
BD20 7NH

K.f.a Medical Ltd (Registered number: 07682043)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 22,315 22,315

CURRENT ASSETS
Stocks 1,200 1,200
Cash in hand 100 100
1,300 1,300
CREDITORS
Amounts falling due within one year 5 (52,568 ) (52,568 )
NET CURRENT LIABILITIES (51,268 ) (51,268 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,953

)

(28,953

)

PROVISIONS FOR LIABILITIES (3,334 ) (3,334 )
NET LIABILITIES (32,287 ) (32,287 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (32,387 ) (32,387 )
SHAREHOLDERS' FUNDS (32,287 ) (32,287 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 March 2024 and were signed on its behalf by:



C Golding - Director


K.f.a Medical Ltd (Registered number: 07682043)

Notes to the Financial Statements
for the year ended 30 June 2023

1. STATUTORY INFORMATION

K.f.a Medical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

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 etc - 25% on cost, 20% on cost and not provided

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

K.f.a Medical Ltd (Registered number: 07682043)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Covid 19
On 11th March 2020, the World Health Organisation officially declared COVID-19 as a pandemic.

The accounts have been prepared on a going concern basis although there are indicators of financial impact in relation to COVID-19. The directors have taken what are considered all the necessary measures to protect the business from this to limit ant adverse impact.

The directors anticipate the company continuing to trade for the foreseeable future and are monitoring the situation.

Government grants
Government grants are recognised as other income once there is reasonable assurance that all conditions relating to the grant have been attained and that the grant will be received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 58,428
DEPRECIATION
At 1 July 2022
and 30 June 2023 36,113
NET BOOK VALUE
At 30 June 2023 22,315
At 30 June 2022 22,315

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,435 7,435
Taxation and social security 7,798 7,798
Other creditors 37,335 37,335
52,568 52,568

6. ULTIMATE CONTROLLING PARTY

The controlling party is C Golding.

7. GOING CONCERN

The company is trading with the continued financial support of the Director's for the foreseeable future. The company is expected to generate trading profits within the foreseeable future.