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Company Registration No. 10273501 (England and Wales)
Kuljit Johal Ltd Filleted accounts for the year ended 31 July 2025
Kuljit Johal Ltd Filleted accounts Contents
Page
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Kuljit Johal Ltd Company Information for the year ended 31 July 2025
Directors
Kuldeep Kaur Johal Dr Kuljit Singh Johal
Company Number
10273501 (England and Wales)
Registered Office
72 Leicester Road Kibworth Harcourt Leicester Leicestershire LE8 0NN England
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Kuljit Johal Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,028 
29,337 
Investments
10,026 
26 
28,054 
29,363 
Current assets
Debtors
171,852 
209,031 
Cash at bank and in hand
149,115 
66,241 
320,967 
275,272 
Creditors: amounts falling due within one year
(13,426)
(19,350)
Net current assets
307,541 
255,922 
Net assets
335,595 
285,285 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
335,495 
285,185 
Shareholders' funds
335,595 
285,285 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by
Dr Kuljit Singh Johal Director Company Registration No. 10273501
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Kuljit Johal Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Kuljit Johal Ltd is a private company, limited by shares, registered in England and Wales, registration number 10273501. The registered office is 72 Leicester Road, Kibworth Harcourt, Leicester, Leicestershire, LE8 0NN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
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Kuljit Johal Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2024
63,687 
Additions
6,150 
At 31 July 2025
69,837 
Depreciation
At 1 August 2024
34,350 
Charge for the year
17,459 
At 31 July 2025
51,809 
Net book value
At 31 July 2025
18,028 
At 31 July 2024
29,337 
5
Investments
Other investments 
£ 
Valuation at 1 August 2024
26 
Additions
10,000 
Valuation at 31 July 2025
10,026 
Made up as follows: Curantis Health Ltd - £25 Manor Park Medical Practice Limited - £1
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
8,857 
- 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
3,495 
49,531 
Other debtors
159,500 
159,500 
162,995 
209,031 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
12,521 
3,445 
Other creditors
- 
15,000 
Accruals
905 
905 
13,426 
19,350 
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Kuljit Johal Ltd Notes to the Accounts for the year ended 31 July 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
50 A Ordinary shares of £1 each
50 
50 
50 B Ordinary Shares of £1 each
50 
50 
100 
100 
9
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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