Koalascrossing Ltd


Directors	Mr Imran Sunderji
	Dr Saira Sunderji


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	14631548 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		30,435		2,015
			30,435		2,015
Current assets
Debtors	4	12,804		11,339
Cash at bank and on hand		144,912		104,995
		157,716		116,334
Creditors amounts falling due within one year	5	(71,698)		(62,978)
Net current assets (liabilities)			86,018		53,356
Total assets less current liabilities			116,453		55,371
Provisions for liabilities	6		(7,609)		-
Net assets			108,844		55,371
Capital and reserves
Called up share capital			100		100
Profit and loss account			108,744		55,271
Shareholders' funds			108,844		55,371

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 December 2025, and are signed on its behalf by:

Dr Saira Sunderji
Director

Mr Imran Sunderji
Director

Registered Company No. 14631548

Koalascrossing Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Current taxation
	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 amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

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 amount 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
	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.

Deferred tax

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 fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. 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:


		Reducing balance (%)
	Vehicles	20
	Office Equipment	20

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	-	2,519	2,519
Additions	30,803	5,227	36,030
At 31 March 25	30,803	7,746	38,549
Depreciation and impairment
At 01 April 24	-	504	504
Charge for year	6,161	1,449	7,610
At 31 March 25	6,161	1,953	8,114
Net book value
At 31 March 25	24,642	5,793	30,435
At 31 March 24	-	2,015	2,015

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	12,729	11,339
Prepayments and accrued income	75	-
Total	12,804	11,339

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	77	-
Amounts owed to related parties	51,645	37,487
Taxation and social security	19,633	25,457
Accrued liabilities and deferred income	343	34
Total	71,698	62,978

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	7,609	-
Total	7,609	-

7.	Related party transactions
	During the year the directors made available a loan to the company. Interest was charged on the loan balance, on a monthly basis, at the UK market rate. At the year end the balance of the loan was £51,645 (2024: 37,487)