1 August 2023 false No description of principal activity Taxfiler 2024.6 SC668786business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC6687862023-07-31 SC6687862023-08-012024-07-31 SC668786business:AuditExemptWithAccountantsReport2023-08-012024-07-31 SC668786business:FilletedAccounts2023-08-012024-07-31 SC6687862024-07-31 SC668786business:Director12023-08-012024-07-31 SC668786business:RegisteredOffice2023-08-012024-07-31 SC6687862023-07-31 SC668786core:WithinOneYear2024-07-31 SC668786core:WithinOneYear2023-07-31 SC668786core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC668786core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC668786core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC668786core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC668786core:PreviouslyStatedAmount2024-07-31 SC668786core:PreviouslyStatedAmount2023-07-31 SC668786business:SmallEntities2023-08-012024-07-31 SC668786countries:Scotland2023-08-012024-07-31 SC668786core:LandBuildings2023-08-012024-07-31 SC668786core:PlantMachinery2023-08-012024-07-31 SC668786core:MotorVehicles2023-08-012024-07-31 SC668786core:FurnitureFittings2023-08-012024-07-31 SC668786core:LandBuildings2023-07-31 SC668786core:PlantMachinery2023-07-31 SC668786core:MotorVehicles2023-07-31 SC668786core:FurnitureFittings2023-07-31 SC668786core:LandBuildings2024-07-31 SC668786core:PlantMachinery2024-07-31 SC668786core:MotorVehicles2024-07-31 SC668786core:FurnitureFittings2024-07-31 SC668786core:AfterOneYear2024-07-31 SC668786core:AfterOneYear2023-07-31 SC668786business:OrdinaryShareClass12023-08-012024-07-31 SC668786business:OrdinaryShareClass12022-08-012023-07-31 SC6687862022-08-012023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC668786 (Scotland)
KANTHIKA LTD Unaudited accounts for the year ended 31 July 2024
KANTHIKA LTD Unaudited accounts Contents
Page
- 2 -
KANTHIKA LTD Company Information for the year ended 31 July 2024
Director
Mr Chirayu KAEWSRI
Company Number
SC668786 (Scotland)
Registered Office
43/7 DEANHAUGH STREET EDINBURGH EH4 1LR SCOTLAND
Accountants
May Collis Accountants Limited (Association of Accounting Technicians) Jamieson House Balblair, Dingwall Rosshire IV7 8LG
- 3 -
KANTHIKA LTD Accountants' report
Accountants' report to the director of KANTHIKA LTD on the preparation of the unaudited statutory accounts for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KANTHIKA LTD for the year ended 31 July 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of KANTHIKA LTD, as a body, in accordance with the terms of our engagement letter dated 13 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of KANTHIKA LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KANTHIKA LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KANTHIKA LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of KANTHIKA LTD. You consider that KANTHIKA LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KANTHIKA LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
May Collis Accountants Limited (Association of Accounting Technicians) Jamieson House Balblair, Dingwall Rosshire IV7 8LG 29 April 2025
- 4 -
KANTHIKA LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
151,671 
6,193 
Current assets
Debtors
13,349 
1,069 
Cash at bank and in hand
310,645 
488,312 
323,994 
489,381 
Creditors: amounts falling due within one year
(228,510)
(177,172)
Net current assets
95,484 
312,209 
Net assets
247,155 
318,402 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
247,154 
318,401 
Shareholders' funds
247,155 
318,402 
For the year ending 31 July 2024 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 29 April 2025 and were signed on its behalf by
Mr Chirayu KAEWSRI Director Company Registration No. SC668786
- 5 -
KANTHIKA LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
KANTHIKA LTD is a private company, limited by shares, registered in Scotland, registration number SC668786. The registered office is 43/7 DEANHAUGH STREET, EDINBURGH, EH4 1LR, SCOTLAND.
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:
Land & buildings
Useful life for 10 years -Straight-line method
Plant & machinery
Useful life for 3 years -Straight-line method
Motor vehicles
Useful life for 5 years -Straight-line method
Fixtures & fittings
Useful life for 4 years -Straight-line method
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2023
- 
8,272 
- 
7,931 
16,203 
Additions
100,790 
- 
50,389 
5,715 
156,894 
At 31 July 2024
100,790 
8,272 
50,389 
13,646 
173,097 
Depreciation
At 1 August 2023
- 
5,251 
- 
4,759 
10,010 
Charge for the year
840 
2,681 
5,133 
2,762 
11,416 
At 31 July 2024
840 
7,932 
5,133 
7,521 
21,426 
Net book value
At 31 July 2024
99,950 
340 
45,256 
6,125 
151,671 
At 31 July 2023
- 
3,021 
- 
3,172 
6,193 
- 6 -
KANTHIKA LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
13,020 
1,069 
Amounts falling due after more than one year
Accrued income and prepayments
329 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
53,550 
- 
VAT
105,856 
108,913 
Trade creditors
30,012 
- 
Taxes and social security
22,796 
52,442 
Loans from directors
16,169 
15,690 
Accruals
127 
127 
228,510 
177,172 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 42 (2023: 13).
- 7 -