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REGISTERED NUMBER: 10740373 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st March 2024

for

Kaya Medical Limited

Kaya Medical Limited (Registered number: 10740373)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kaya Medical Limited

Company Information
for the year ended 31st March 2024







DIRECTOR: Dr G M P Edmondson





REGISTERED OFFICE: 17 Whalley Road
Whalley Range
Manchester
M16 8AD





REGISTERED NUMBER: 10740373 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Kaya Medical Limited (Registered number: 10740373)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 62
Investment property 5 100,499 100,499
100,499 100,561

CURRENT ASSETS
Debtors 6 4,447 4,447
Cash at bank 8,356 689
12,803 5,136
CREDITORS
Amounts falling due within one year 7 13,799 5,045
NET CURRENT (LIABILITIES)/ASSETS (996 ) 91
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,503

100,652

PROVISIONS FOR LIABILITIES - 12
NET ASSETS 99,503 100,640

CAPITAL AND RESERVES
Called up share capital 101 101
Fair value reserve 8 24,300 24,300
Retained earnings 75,102 76,239
99,503 100,640

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Kaya Medical Limited (Registered number: 10740373)

Balance Sheet - continued
31st March 2024


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 director and authorised for issue on 28th January 2025 and were signed by:





Dr G M P Edmondson - Director


Kaya Medical Limited (Registered number: 10740373)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Kaya Medical Limited 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.

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.

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 - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 1 (2023 - 1 ) .

Kaya Medical Limited (Registered number: 10740373)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2023
and 31st March 2024 503
DEPRECIATION
At 1st April 2023 441
Charge for year 62
At 31st March 2024 503
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 62

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2023
and 31st March 2024 100,499
NET BOOK VALUE
At 31st March 2024 100,499
At 31st March 2023 100,499

The investment property is measured at fair value determined by the director from the values of similar properties in the same location. The director is of the opinion that there has been no change in the fair value of the property during the period.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,447 4,447

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,352 3,517
Other creditors 12,447 1,528
13,799 5,045

Kaya Medical Limited (Registered number: 10740373)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

8. RESERVES
Fair
value
reserve
£   
At 1st April 2023
and 31st March 2024 24,300

9. ULTIMATE CONTROLLING PARTY

The controlling party is Dr G M P Edmondson.