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REGISTERED NUMBER: 08091351 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st May 2024

for

Kendia Diagnostics Ltd

Kendia Diagnostics Ltd (Registered number: 08091351)






Contents of the Financial Statements
for the Year Ended 31st May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Kendia Diagnostics Ltd (Registered number: 08091351)

Balance Sheet
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,136 300

CURRENT ASSETS
Cash at bank 65,764 57,644

CREDITORS
Amounts falling due within one year 5 11,357 10,122
NET CURRENT ASSETS 54,407 47,522
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,543

47,822

PROVISIONS FOR LIABILITIES 406 -
NET ASSETS 56,137 47,822

CAPITAL AND RESERVES
Called up share capital 6 200 200
Retained earnings 55,937 47,622
SHAREHOLDERS' FUNDS 56,137 47,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th February 2025 and were signed on its behalf by:





Dr N Desai - Director


Kendia Diagnostics Ltd (Registered number: 08091351)

Notes to the Financial Statements
for the Year Ended 31st May 2024

1. COMPANY INFORMATION

Kendia Diagnostics Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08091351

Registered office: The Lexicon
Mount Street
Manchester
M2 5NT

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Kendia Diagnostics Ltd (Registered number: 08091351)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st June 2023 300
Additions 2,184
At 31st May 2024 2,484
DEPRECIATION
Charge for year 348
At 31st May 2024 348
NET BOOK VALUE
At 31st May 2024 2,136
At 31st May 2023 300

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Tax 10,721 9,739
Directors' current accounts 636 383
11,357 10,122

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
120 Ordinary A £1 120 120
80 Ordinary B £1 80 80
200 200

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

Kendia Diagnostics Ltd (Registered number: 08091351)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st May 2024 and 31st May 2023:

31.5.24 31.5.23
£    £   
Dr N Desai and Mrs H Y Rawal
Balance outstanding at start of year (384 ) (446 )
Amounts advanced 37,059 39,933
Amounts repaid (37,312 ) (39,871 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (637 ) (384 )

The loan is repayable on demand and no interest was charged during the year.

8. ULTIMATE CONTROLLING PARTY

The company is jointly controlled by the directors by virtue of their respective 50% holding of the voting share capital.