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REGISTERED NUMBER: SC677572 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

A Kind Life Ltd

A Kind Life Ltd (Registered number: SC677572)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Kind Life Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr T Keogh
Mr P E Weller Keogh





REGISTERED OFFICE: Drumsheugh Toll
2 Belford Road
Edinburgh
EH4 3BL





REGISTERED NUMBER: SC677572 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

A Kind Life Ltd (Registered number: SC677572)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 9,368 10,027

CURRENT ASSETS
Debtors 5 780,719 442,206
Cash at bank 448,215 670,280
1,228,934 1,112,486
CREDITORS
Amounts falling due within one year 6 749,723 725,876
NET CURRENT ASSETS 479,211 386,610
TOTAL ASSETS LESS CURRENT
LIABILITIES

488,579

396,637

PROVISIONS FOR LIABILITIES 2,342 2,578
NET ASSETS 486,237 394,059

CAPITAL AND RESERVES
Called up share capital 80 80
Capital redemption reserve 20 20
Retained earnings 486,137 393,959
486,237 394,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

A Kind Life Ltd (Registered number: SC677572)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:




Mr T Keogh - Director



Mr P E Weller Keogh - Director


A Kind Life Ltd (Registered number: SC677572)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

A Kind Life Ltd is a private company, limited by shares , registered in Scotland. 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.
Computer equipments - 33% on cost

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties. Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

Creditors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid. Debtors receivable within one year, typically trade receivables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

A Kind Life Ltd (Registered number: SC677572)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipments
£   
COST
At 1 April 2024 20,535
Additions 6,363
At 31 March 2025 26,898
DEPRECIATION
At 1 April 2024 10,508
Charge for year 7,022
At 31 March 2025 17,530
NET BOOK VALUE
At 31 March 2025 9,368
At 31 March 2024 10,027

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 510,703 161,311
Other debtors 42,429 50,079
Directors' current accounts 203,895 201,106
Prepayments and accrued income 23,692 29,710
780,719 442,206

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 29,082 30,269
Tax 100,308 226,186
Social security and other taxes 40,831 20,379
VAT 89,440 118,833
Other creditors 3,336 2,569
Accruals and deferred income 486,726 327,640
749,723 725,876

A Kind Life Ltd (Registered number: SC677572)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr T Keogh
Balance outstanding at start of year 201,106 125,717
Amounts advanced 250,485 305,952
Amounts repaid (247,696 ) (230,563 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 203,895 201,106

Interest has been charged on the loan at the ORI of 2.25%.

There are no other terms and conditions attached to this loan.

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £201,829 (2024 - £210,960) were paid to the directors .