Company registration number 15733671 (England and Wales)
KNP MEDICAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
KNP MEDICAL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
KNP MEDICAL LTD
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
Notes
£
£
Current assets
Debtors
4
380
Cash at bank and in hand
34,096
34,476
Creditors: amounts falling due within one year
5
(15,993)
Net current assets
18,483
Capital and reserves
Called up share capital
1
Profit and loss reserves
18,482
Total equity
18,483

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

T he member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 February 2026
Dr Kishan Patel
Director
Company registration number 15733671 (England and Wales)
KNP MEDICAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

KNP Medical Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 34 Cuckoo Hill Drive, Pinner, England, HA5 3PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

KNP MEDICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
Number
Total
0
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
380
5
Creditors: amounts falling due within one year
2025
£
Taxation and social security
14,748
Other creditors
1,245
15,993
2025-05-31 2024-05-21 false false false 10 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Dr Kishan Patel 15733671 2024-05-21 2025-05-31 15733671 2025-05-31 15733671 core:WithinOneYear 2025-05-31 15733671 core:CurrentFinancialInstruments 2025-05-31 15733671 core:ShareCapital 2025-05-31 15733671 core:RetainedEarningsAccumulatedLosses 2025-05-31 15733671 bus:Director1 2024-05-21 2025-05-31 15733671 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 15733671 bus:PrivateLimitedCompanyLtd 2024-05-21 2025-05-31 15733671 bus:SmallCompaniesRegimeForAccounts 2024-05-21 2025-05-31 15733671 bus:FRS102 2024-05-21 2025-05-31 15733671 bus:AuditExemptWithAccountantsReport 2024-05-21 2025-05-31 15733671 bus:FullAccounts 2024-05-21 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP