KANAH LIMITED

Company Registration Number:
08499242 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

KANAH LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

KANAH LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 450,000 500,000
Tangible assets: 4 235,099 349,647
Total fixed assets: 685,099 849,647
Current assets
Stocks: 110,000 85,000
Debtors:   1,130,952 754,191
Cash at bank and in hand: 95,060 79,190
Total current assets: 1,336,012 918,381
Creditors: amounts falling due within one year:   (589,623) (460,535)
Net current assets (liabilities): 746,389 457,846
Total assets less current liabilities: 1,431,488 1,307,493
Creditors: amounts falling due after more than one year:   (280,399) (300,783)
Total net assets (liabilities): 1,151,089 1,006,710
Capital and reserves
Called up share capital: 100,000 100,000
Profit and loss account: 1,051,089 906,710
Shareholders funds: 1,151,089 1,006,710

The notes form part of these financial statements

KANAH LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 29 December 2025
and signed on behalf of the board by:

Name: Mina Patel
Status: Director

The notes form part of these financial statements

KANAH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognized when the significant risks and rewards of ownership have been transferred to the buyer usually on dispatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent depreciation and subsequent impairment losses. An increase in carrying amount of asset as a result of a revaluation recognized in other comprehensive income and accumulated in capital and reserves except to the extent it reverse a revaluation decrease of the same asset previously recognized in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation increase so far as to write off the cost of valuation of asset less its residual value of that asset as follows. Plant and Machinery 25% reducing balance, Fixtures & Fittings 25% reducing balance. If there is an indication that there has been a significant change in depreciation rate, useful life, or residual value of tangible asset, the depreciation is revised prospectively to reflect the new estimates.

Intangible fixed assets and amortisation policy

Goodwill arises on business acquisition and represent the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortization and accumulated impairment losses. It is recognized on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible asset cannot be made, the life is presumed not to exceed ten years.

Valuation and information policy

Stock are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, cost of conversion and other costs incurred in bringing the stock to their present location and condition.

KANAH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 11 11

KANAH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 1,000,000
At 31 March 2025 1,000,000
Amortisation
At 01 April 2024 500,000
Charge for year 50,000
At 31 March 2025 550,000
Net book value
At 31 March 2025 450,000
At 31 March 2024 500,000

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortized evenly over its estimated useful life of twenty years.

KANAH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 436,520
Disposals (108,834)
At 31 March 2025 327,686
Depreciation
At 01 April 2024 86,873
Charge for year 5,714
At 31 March 2025 92,587
Net book value
At 31 March 2025 235,099
At 31 March 2024 349,647