2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 2,803 405 360 765 2,038 2,398 xbrli:pure xbrli:shares iso4217:GBP 12871345 2023-10-01 2024-09-30 12871345 2024-09-30 12871345 2023-09-30 12871345 2022-10-01 2023-09-30 12871345 2023-09-30 12871345 2022-09-30 12871345 core:FurnitureFittings 2023-10-01 2024-09-30 12871345 bus:Director1 2023-10-01 2024-09-30 12871345 core:FurnitureFittings 2023-09-30 12871345 core:FurnitureFittings 2024-09-30 12871345 core:WithinOneYear 2024-09-30 12871345 core:WithinOneYear 2023-09-30 12871345 core:ShareCapital 2024-09-30 12871345 core:ShareCapital 2023-09-30 12871345 core:RetainedEarningsAccumulatedLosses 2024-09-30 12871345 core:RetainedEarningsAccumulatedLosses 2023-09-30 12871345 core:FurnitureFittings 2023-09-30 12871345 bus:SmallEntities 2023-10-01 2024-09-30 12871345 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12871345 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12871345 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12871345 bus:FullAccounts 2023-10-01 2024-09-30
COMPANY REGISTRATION NUMBER: 12871345
KPM HEALTH ED LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 September 2024
KPM HEALTH ED LIMITED
STATEMENT OF FINANCIAL POSITION
30 September 2024
2024
2023
Note
£
£
£
FIXED ASSETS
Tangible assets
5
2,038
2,398
CURRENT ASSETS
Debtors
6
9,450
6,969
Cash at bank and in hand
75,428
55,647
--------
--------
84,878
62,616
CREDITORS: amounts falling due within one year
7
8,402
6,662
--------
--------
NET CURRENT ASSETS
76,476
55,954
--------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
78,514
58,352
--------
--------
NET ASSETS
78,514
58,352
--------
--------
CAPITAL AND RESERVES
Called up share capital fully paid
100
100
Profit and loss account
78,414
58,252
--------
--------
SHAREHOLDERS FUNDS
78,514
58,352
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
KPM HEALTH ED LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
30 September 2024
These financial statements were approved by the board of directors and authorised for issue on 23 June 2025 , and are signed on behalf of the board by:
Mr K Hogrefe
Director
Company registration number: 12871345
KPM HEALTH ED LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cedar House, 3 Birtley Coppice, Market Harborough, Leicestershire, LE16 7AS.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
15% reducing balance
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. TANGIBLE ASSETS
Fixtures and fittings
£
Cost
At 1 October 2023 and 30 September 2024
2,803
-------
Depreciation
At 1 October 2023
405
Charge for the year
360
-------
At 30 September 2024
765
-------
Carrying amount
At 30 September 2024
2,038
-------
At 30 September 2023
2,398
-------
6. DEBTORS
2024
2023
£
£
Trade debtors
9,450
6,969
-------
-------
7. CREDITORS: amounts falling due within one year
2024
2023
£
£
Corporation tax
4,835
3,296
Other creditors
3,567
3,366
-------
-------
8,402
6,662
-------
-------