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REGISTERED NUMBER: 08307338 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

K & D MEDICAL LIMITED

K & D MEDICAL LIMITED (REGISTERED NUMBER: 08307338)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

K & D MEDICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: Dr R A Kenningham





REGISTERED OFFICE: Lonsdale House
High Street
Lutterworth
Leicestershire
LE17 4AD





REGISTERED NUMBER: 08307338 (England and Wales)





ACCOUNTANTS: Crowfoot & Co Accountants Ltd
Lonsdale House
High Street
Lutterworth
Leicestershire
LE17 4AD

K & D MEDICAL LIMITED (REGISTERED NUMBER: 08307338)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 212,830 207,680
212,830 207,680

CURRENT ASSETS
Debtors 6 3,380 8,585
Cash at bank 62,770 44,171
66,150 52,756
CREDITORS
Amounts falling due within one year 7 10,403 15,029
NET CURRENT ASSETS 55,747 37,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

268,577

245,407

PROVISIONS FOR LIABILITIES 480 1,459
NET ASSETS 268,097 243,948

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 268,093 243,944
SHAREHOLDERS' FUNDS 268,097 243,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2025 and were signed by:




Dr R A Kenningham - Director


K & D MEDICAL LIMITED (REGISTERED NUMBER: 08307338)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

K & D 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 as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Equipment - 15% on reducing balance

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 ) .

K & D MEDICAL LIMITED (REGISTERED NUMBER: 08307338)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 10,000
AMORTISATION
At 1 December 2023
and 30 November 2024 10,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Freehold
property Equipment Totals
£    £    £   
COST OR VALUATION
At 1 December 2023 200,000 13,714 213,714
Additions - 7,414 7,414
At 30 November 2024 200,000 21,128 221,128
DEPRECIATION
At 1 December 2023 - 6,034 6,034
Charge for year - 2,264 2,264
At 30 November 2024 - 8,298 8,298
NET BOOK VALUE
At 30 November 2024 200,000 12,830 212,830
At 30 November 2023 200,000 7,680 207,680

Cost or valuation at 30 November 2024 is represented by:

Freehold
property Equipment Totals
£    £    £   
Valuation in 2022 200,000 13,714 213,714
Valuation in 2024 - 7,414 7,414
200,000 21,128 221,128

If Freehold Property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 166,558 166,558

Value of land in freehold land and buildings 166,558 166,558

Freehold Property was valued on an open market basis on 30 November 2018 by the director .

K & D MEDICAL LIMITED (REGISTERED NUMBER: 08307338)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,380 8,585

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 4,344 3,474
Other creditors 6,059 11,555
10,403 15,029

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 30 November 2024, an amount of £5,099 (2023 £10,655) was due to the director and is included within creditors on the balance sheet.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr R A and Mrs A Kenningham.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
K & D MEDICAL LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K & D Medical Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of K & D Medical Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of K & D Medical Limited and state those matters that we have agreed to state to the director of K & D Medical Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that K & D Medical Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of K & D Medical Limited. You consider that K & D Medical Limited 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 financial statements of K & D Medical Limited. 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 financial statements.






Crowfoot & Co Accountants Ltd
Lonsdale House
High Street
Lutterworth
Leicestershire
LE17 4AD


13 May 2025