1 August 2024 false No description of principal activity Taxfiler 2024.6 12741439business:PrivateLimitedCompanyLtd2024-08-012025-07-31 127414392024-07-31 127414392024-08-012025-07-31 12741439business:AuditExempt-NoAccountantsReport2024-08-012025-07-31 12741439business:FilletedAccounts2024-08-012025-07-31 127414392025-07-31 12741439business:Director12024-08-012025-07-31 12741439business:Director22024-08-012025-07-31 12741439business:RegisteredOffice2024-08-012025-07-31 127414392024-07-31 12741439core:WithinOneYear2025-07-31 12741439core:WithinOneYear2024-07-31 12741439core:AfterOneYear2025-07-31 12741439core:AfterOneYear2024-07-31 12741439core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 12741439core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 12741439core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 12741439core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 12741439core:PreviouslyStatedAmount2025-07-31 12741439core:PreviouslyStatedAmount2024-07-31 12741439business:SmallEntities2024-08-012025-07-31 12741439countries:EnglandWales2024-08-012025-07-31 12741439core:PlantMachinery2024-08-012025-07-31 12741439core:FurnitureFittings2024-08-012025-07-31 12741439core:PlantMachinery2024-07-31 12741439core:FurnitureFittings2024-07-31 12741439core:PlantMachinery2025-07-31 12741439core:FurnitureFittings2025-07-31 127414392023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 12741439 (England and Wales)
THE KANDY KING LTD Management Accounts for the year ended 31 July 2025
THE KANDY KING LTD Management Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
THE KANDY KING LTD Company Information for the year ended 31 July 2025
Directors
VOHRA, Sumik VOHRA, Wewik
Company Number
12741439 (England and Wales)
Registered Office
SPACES AT THE FRONT THE PORTER BUILDING 1 BRUNEL WAY SLOUGH BERKSHIRE SL1 1FQ
- 3 -
THE KANDY KING LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
63,404 
74,593 
Current assets
Inventories
1,060,426 
952,739 
Debtors
5
1,147,010 
618,313 
Cash at bank and in hand
132,928 
27,484 
2,340,364 
1,598,536 
Creditors: amounts falling due within one year
6
(829,168)
(1,090,670)
Net current assets
1,511,196 
507,866 
Total assets less current liabilities
1,574,600 
582,459 
Creditors: amounts falling due after more than one year
7
(830,691)
- 
Net assets
743,909 
582,459 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
743,809 
582,359 
Shareholders' funds
743,909 
582,459 
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 20 April 2026 and were signed on its behalf by
VOHRA, Sumik Director Company Registration No. 12741439
- 4 -
THE KANDY KING LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
THE KANDY KING LTD is a private company, limited by shares, registered in England and Wales, registration number 12741439. The registered office is SPACES AT THE FRONT THE PORTER BUILDING, 1 BRUNEL WAY, SLOUGH, BERKSHIRE, SL1 1FQ.
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.
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:
Plant & machinery
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
89,523 
3,489 
93,012 
At 31 July 2025
89,523 
3,489 
93,012 
Depreciation
At 1 August 2024
17,638 
781 
18,419 
Charge for the year
10,783 
406 
11,189 
At 31 July 2025
28,421 
1,187 
29,608 
Net book value
At 31 July 2025
61,102 
2,302 
63,404 
At 31 July 2024
71,885 
2,708 
74,593 
- 5 -
THE KANDY KING LTD Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
994,227 
618,313 
Other debtors
152,783 
- 
1,147,010 
618,313 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
30,531 
- 
VAT
148,582 
45,943 
Trade creditors
74,273 
429,048 
Amounts owed to group undertakings and other participating interests
30,000 
105,500 
Taxes and social security
188,130 
123,720 
Other creditors
8,092 
13,488 
Loans from directors
349,560 
372,971 
829,168 
1,090,670 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
830,691 
- 
8
Transactions with related parties
During the year, the company entered into transactions with Phoenix Distribution Group Ltd, a company in which a director of the company is also a director. At the year end, the balance outstanding was £30,000 (2024: £105,500). The balance is unsecured, interest-free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 9 (2024: 8).
- 6 -