1 December 2022 false No description of principal activity Taxfiler 2024.5 11712695business:PrivateLimitedCompanyLtd2022-12-012023-11-30 117126952022-11-30 117126952022-12-012023-11-30 11712695business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 11712695business:FilletedAccounts2022-12-012023-11-30 117126952023-11-30 11712695business:Director12022-12-012023-11-30 11712695business:RegisteredOffice2022-12-012023-11-30 117126952022-11-30 11712695core:WithinOneYear2023-11-30 11712695core:WithinOneYear2022-11-30 11712695core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 11712695core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 11712695core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 11712695core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 11712695core:PreviouslyStatedAmount2023-11-30 11712695core:PreviouslyStatedAmount2022-11-30 11712695business:SmallEntities2022-12-012023-11-30 11712695countries:EnglandWales2022-12-012023-11-30 11712695core:PlantMachinery2022-11-30 11712695core:PlantMachinery2023-11-30 11712695core:PlantMachinery2022-12-012023-11-30 117126952021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 11712695 (England and Wales)
KANG YI DA LIMITED Unaudited accounts for the year ended 30 November 2023
KANG YI DA LIMITED Unaudited accounts Contents
Page
- 2 -
KANG YI DA LIMITED Company Information for the year ended 30 November 2023
Director
XIAO, Ming
Company Number
11712695 (England and Wales)
Registered Office
22 NEWPORT COURT LONDON WC2H 7JS ENGLAND
- 3 -
KANG YI DA LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
120 
180 
Current assets
Inventories
1,000 
1,000 
Debtors
- 
9,745 
Cash at bank and in hand
37,576 
58,186 
38,576 
68,931 
Creditors: amounts falling due within one year
(52,622)
(63,751)
Net current (liabilities)/assets
(14,046)
5,180 
Net (liabilities)/assets
(13,926)
5,360 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(14,026)
5,260 
Shareholders' funds
(13,926)
5,360 
For the year ending 30 November 2023 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 27 August 2024 and were signed on its behalf by
XIAO, Ming Director Company Registration No. 11712695
- 4 -
KANG YI DA LIMITED Notes to the Accounts for the year ended 30 November 2023
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 2022
300 
At 30 November 2023
300 
Depreciation
At 1 December 2022
120 
Charge for the year
60 
At 30 November 2023
180 
Net book value
At 30 November 2023
120 
At 30 November 2022
180 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
9,745 
- 5 -
KANG YI DA LIMITED Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
24,716 
35,365 
VAT
10 
- 
Trade creditors
1,714 
2,092 
Taxes and social security
20,173 
2,932 
Other creditors
- 
14,506 
Loans from directors
6,009 
8,856 
52,622 
63,751 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -