REGISTERED NUMBER: 10535300 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KANT MEDICAL LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A Kant

Dr S Basu

REGISTERED OFFICE:

10 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

REGISTERED NUMBER:

10535300 (England and Wales)

ACCOUNTANTS:

D & J Randles

Chartered Certified Accountants

10 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

FIXED ASSETS

Tangible assets

4

2,171

2,898

Investment property

5

85,000

111,578

87,171

114,476

CURRENT ASSETS

Debtors

7,263

11,362

Cash at bank and in hand

280,032

203,210

287,295

214,572

CREDITORS

Amounts falling due within one year

24,466

29,475

NET CURRENT ASSETS

262,829

185,097

TOTAL ASSETS LESS CURRENT LIABILITIES

350,000

299,573

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

349,900

299,473

350,000

299,573

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Dr A Kant - Director

1.	STATUTORY INFORMATION

Kant 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

6,418

DEPRECIATION

At 1 April 2024

3,520

Charge for year

727

At 31 March 2025

4,247

NET BOOK VALUE

At 31 March 2025

2,171

At 31 March 2024

2,898

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

111,578

Revaluations

(26,578

)

At 31 March 2025

85,000

NET BOOK VALUE

At 31 March 2025

85,000

At 31 March 2024

111,578

In the opinion of the directors, the open market value of the property is £85,000 at 31.3.25 (£111,578 at 31.3.24).

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

(25,868

)

Valuation in 2025

(26,578

)

Cost

137,446

85,000