KALALA AND SIBLINGS LTD Accounts






KALALA AND SIBLINGS LTD

	Company No. 10892048
		Information for Filing with The Registrar
		31 July 2025

The Director presents her report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was Providing Medical Care.




Director

The Director who served at any time during the year was as follows:

K. Ilunga









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

K. Ilunga
Director
24 April 2026

at	31 July 2025
Company No.		10892048	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	1,008	1,344


				1,008	1,344
Current assets

	Debtors		6	3,009	3,673

	Cash at bank and in hand			501	653
				3,510	4,326
Creditors: Amount falling due within one year			7	(672)	(448)
Net current assets				2,838	3,878
Total assets less current liabilities				3,846	5,222
Creditors: Amounts falling due after more than one year			8	(2,178)	(4,499)



Net assets				1,668	723

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	1,667	722

Total equity				1,668	723



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 April 2026 and signed on its behalf by:
K. Ilunga
Director
24 April 2026

for the year ended 31 July 2025

General information

KALALA AND SIBLINGS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10892048

Its registered office is:

498 Gale Street

Dagenham

Essex

RM8 4NU

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Each contract with a patient typically includes a single performance obligation, being the provision of
medical services over the period of care. The entity does not promise to transfer goods or services that
are distinct from the overall medical care service. The performance obligation is satisfied over time, as
the patient simultaneously receives and consumes the benefits of the medical services provided. Revenue
is therefore recognised as the medical services are delivered, based on the actual services performed
during the reporting period. Where services are provided on a pay-per-visit or procedure basis, the
performance obligation is satisfied at the point in time when the consultation or procedure is completed.
Consideration is generally fixed and corresponds directly with the value of the services provided to the
patient. Amounts receivable from patients or insurers represent the transaction price for the medical
services rendered.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25%% Reducing Balance

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	225

		Total corporation tax	225





		Tax on profit on ordinary activities	225

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		225	£	£
		Profit on ordinary activities before tax	1,170	(770)



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	225	-




		Tax on profit on ordinary activities	225	-

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 August 2024	4,250	4,250




		At 31 July 2025	4,250	4,250
		Depreciation
		At 1 August 2024	2,906	2,906
		Charge for the year	336	336



		At 31 July 2025	3,242	3,242
		Net book values
		At 31 July 2025	1,008	1,008
		At 31 July 2024	1,344	1,344

6	Debtors
			2025	2024
			£	£
		Trade debtors	3,009	3,673







			3,009	3,673

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	225	-


		Accruals and deferred income	447	448
			672	448

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	2,178	4,499






			2,178	4,499

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	2,178	4,498

			2,178	4,498

Share Capital

Ordinary Sharecapital

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.