Company registration number SC707456 (Scotland)
KC MEDICAL CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
KC MEDICAL CONSULTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
KC MEDICAL CONSULTING LTD
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
531
735
Current assets
Debtors
4
45,199
23,226
Cash at bank and in hand
491,711
316,968
536,910
340,194
Creditors: amounts falling due within one year
5
(78,483)
(61,007)
Net current assets
458,427
279,187
Net assets
458,958
279,922
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
458,858
279,822
Total equity
458,958
279,922

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
Mr K W Chan
Director
Company registration number SC707456 (Scotland)
KC MEDICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

KC Medical Consulting Ltd is a private company limited by shares incorporated in Scotland. The registered office is 10, Cavendish Drive, Newton Mearns, Glasgow, Scotland, G77 5NY.

1.1
Basis of preparation

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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

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

Computers
33 % on a straight line basis
1.4
Taxation

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

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Employee benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

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

2025
2024
Number
Number
Total
2
2
KC MEDICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
3
Tangible fixed assets
Computers
£
Cost
At 1 September 2024
1,460
Additions
399
At 31 August 2025
1,859
Depreciation and impairment
At 1 September 2024
725
Depreciation charged in the year
603
At 31 August 2025
1,328
Carrying amount
At 31 August 2025
531
At 31 August 2024
735
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
40,325
23,226
Other debtors
4,874
-
0
45,199
23,226
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
59,865
39,110
Other creditors
18,618
21,897
78,483
61,007
2025-08-31 2024-09-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr K W Chan Miss H C Koh SC707456 2024-09-01 2025-08-31 SC707456 2025-08-31 SC707456 2024-08-31 SC707456 core:ComputerEquipment 2025-08-31 SC707456 core:ComputerEquipment 2024-08-31 SC707456 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 SC707456 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 SC707456 core:CurrentFinancialInstruments 2025-08-31 SC707456 core:CurrentFinancialInstruments 2024-08-31 SC707456 core:ShareCapital 2025-08-31 SC707456 core:ShareCapital 2024-08-31 SC707456 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC707456 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC707456 bus:Director1 2024-09-01 2025-08-31 SC707456 core:ComputerEquipment 2024-09-01 2025-08-31 SC707456 2023-09-01 2024-08-31 SC707456 core:ComputerEquipment 2024-08-31 SC707456 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC707456 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC707456 bus:FRS102 2024-09-01 2025-08-31 SC707456 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC707456 bus:Director2 2024-09-01 2025-08-31 SC707456 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP