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Registered Number: 07324688
England and Wales

 

 

 

KTK HEALTH CARE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 461,696    475,045 
461,696    475,045 
Current assets      
Stocks 4 50,250    60,000 
Debtors 5 240,179    255,816 
Cash at bank and in hand 35,444    66,308 
325,873    382,124 
Creditors: amount falling due within one year 6 (217,867)   (271,429)
Net current assets 108,006    110,695 
 
Total assets less current liabilities 569,702    585,740 
Creditors: amount falling due after more than one year 7 (245,058)   (281,254)
Provisions for liabilities 8 (8,500)   (10,989)
Net assets 316,144    293,497 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 316,044    293,397 
Shareholders' funds 316,144    293,497 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 September 2024 and were signed on its behalf by:


-------------------------------
A Amin
Director
1
General Information
KTK Health Care Limited is a private company, limited by shares, registered in England and Wales, registration number 07324688, registration address 300 Union Road, Oswaldtwistle, Accrington, Lancashire, BB5 3JD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 21 (2022 : 20).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 419,705    101,234    46,890    2,481    570,310 
Additions     325      325 
Disposals        
At 31 December 2023 419,705    101,234    47,215    2,481    570,635 
Depreciation
At 01 January 2023   51,664    42,367    1,234    95,265 
Charge for year   12,393    970    311    13,674 
On disposals        
At 31 December 2023   64,057    43,337    1,545    108,939 
Net book values
Closing balance as at 31 December 2023 419,705    37,177    3,878    936    461,696 
Opening balance as at 01 January 2023 419,705    49,570    4,523    1,247    475,045 


4.

Stocks

2023
£
  2022
£
Stocks 50,250    60,000 
50,250    60,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 225,229    217,516 
Other Debtors 14,950    38,300 
240,179    255,816 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 119,111    164,552 
Bank Loans & Overdrafts 21,000    25,689 
Taxation and Social Security 45,449    35,575 
Other Creditors 32,307    45,613 
217,867    271,429 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Trade Creditors 28,394    46,478 
Bank Loans & Overdrafts 216,664    234,776 
245,058    281,254 
Security Note
The short and long term loans are secured against the business assets.

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 7,978    10,515 
Pension Provisions 522    474 
8,500    10,989 

9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

10.

Control

The company was under the control of the director in the current and previous period.
2