Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 5 July 2022 false 1 August 2023 31 July 2024 31 July 2024 14215039 Dr Krisztian Karpati Mr Karoly Langer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14215039 2023-07-31 14215039 2024-07-31 14215039 2023-08-01 2024-07-31 14215039 frs-core:CurrentFinancialInstruments 2024-07-31 14215039 frs-core:ShareCapital 2024-07-31 14215039 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14215039 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 14215039 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 14215039 frs-bus:SmallEntities 2023-08-01 2024-07-31 14215039 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 14215039 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 14215039 frs-bus:Director1 2023-08-01 2024-07-31 14215039 frs-bus:Director2 2023-08-01 2024-07-31 14215039 frs-countries:EnglandWales 2023-08-01 2024-07-31 14215039 2022-07-04 14215039 2023-07-31 14215039 2022-07-05 2023-07-31 14215039 frs-core:CurrentFinancialInstruments 2023-07-31 14215039 frs-core:ShareCapital 2023-07-31 14215039 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 14215039
Kala Health Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Griff Consulting Ltd
Hova House, 1 Hova Villas
Brighton & Hove
BN3 3DH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14215039
31 July 2024 31 July 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 213 117
Cash at bank and in hand 1 4
214 121
Creditors: Amounts Falling Due Within One Year 5 (30,929 ) (21,860 )
NET CURRENT ASSETS (LIABILITIES) (30,715 ) (21,739 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,715 ) (21,739 )
NET LIABILITIES (30,715 ) (21,739 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (30,717 ) (21,741 )
SHAREHOLDERS' FUNDS (30,715) (21,739)
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Krisztian Karpati
Director
Mr Karoly Langer
Director
29/04/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kala Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14215039 . The registered office is Hova House, 1 Hova Villas, Brighton & Hove, BN3 3DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
31 July 2024 31 July 2023
£ £
Due within one year
Trade debtors 213 117
5. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Trade creditors 654 962
Directors' loan accounts 30,275 20,898
30,929 21,860
6. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 2 2
Page 2