Registration number: 12361263

KCB Pharma Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

KCB Pharma Limited

(Registration number: 12361263)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	1,103	1,991
Current assets
Debtors	4	24,828	22,515
Cash at bank and in hand		524	2
		25,352	22,517
Creditors: Amounts falling due within one year	5	(26,306)	(24,354)
Net current liabilities		(954)	(1,837)
Net assets		149	154
Capital and reserves
Called up share capital		120	120
Retained earnings		29	34
Shareholders' funds		149	154

For the financial year ending 31 March 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the director on 27 November 2025
 

.........................................

Mrs K Coddington-Bishop

Director

KCB Pharma Limited

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

1	Accounting policies

Statutory information

KCB Pharma Limited is a private company, limited by shares, domiciled in England and Wales, company number 12361263. The registered office is at 22 Dentons Green Lane, Kirk Sandall, Doncaster, DN3 1JP.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in the statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

KCB Pharma Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Asset class	Depreciation method and rate
Office equipment	20% Straight Line
Plant and machinery	20% Straight Line

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost
At 1 April 2024	3,029	1,410	4,439
At 31 March 2025	3,029	1,410	4,439
Depreciation
At 1 April 2024	1,414	1,034	2,448
Charge for the year	606	282	888
At 31 March 2025	2,020	1,316	3,336
Carrying amount
At 31 March 2025	1,009	94	1,103
At 31 March 2024	1,615	376	1,991

KCB Pharma Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4

Debtors

	2025 £	2024 £
Trade debtors	-	494
Prepayments	133	189
Other debtors	24,695	21,832
	24,828	22,515

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,520	2,544
Accruals	2,300	2,190
Income tax liability	21,486	19,620
	26,306	24,354