Michaler Kan H&S Consultancy Ltd

Michaler Kan H&S Consultancy Ltd
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	28	37
		28	37
Current assets
Cash at bank and in hand		28,062	19,689
Creditors: amount falling due within one year	4	(8,967)	(4,396)
Net current assets		19,095	15,293

Total assets less current liabilities		19,123	15,330
Net assets		19,123	15,330

Capital and reserves
Called up share capital	5	10	10
Profit and loss account		19,113	15,320
Shareholders' funds		19,123	15,330

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 21 October 2025 and were signed by:

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Michaler Kan
Director

Michaler Kan H&S Consultancy Ltd
Notes to the Financial Statements
For the year ended 31 January 2025

General Information

Michaler Kan H&S Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 07910528, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2024	688	688
Additions	-	-
Disposals	-	-
At 31 January 2025	688	688
Depreciation
At 01 February 2024	651	651
Charge for year	9	9
On disposals	-	-
At 31 January 2025	660	660
Net book values
Closing balance as at 31 January 2025	28	28
Opening balance as at 01 February 2024	37	37

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	60	59
Corporation Tax	4,293	4,295
Accrued Expenses	42	42
Directors' Current Accounts	4,572	-
	8,967	4,396

Share Capital

Authorised
10 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
10 Ordinary shares of £1.00 each	10		10
	10		10

Registered Number: 07910528
England and Wales
Filleted Accounts

for the year ended 31 January 2025
for
MICHALER KAN H&S CONSULTANCY LTD