Company Registration No. 14305783 (England and Wales)
K & A Patel Ltd
Unaudited accounts
for the year ended 31 August 2025
K & A Patel Ltd
Unaudited accounts
Contents
K & A Patel Ltd
Company Information
for the year ended 31 August 2025
Company Number
14305783 (England and Wales)
Registered Office
Flat 2
Gainsborough Court
72 Kenton Road
Harrow
Middlesex
HA3 8AF
England
K & A Patel Ltd
Statement of financial position
as at 31 August 2025
Intangible assets
60,720
63,480
Tangible assets
34,000
37,000
Cash at bank and in hand
1,010
1,125
Creditors: amounts falling due within one year
(160,353)
(192,159)
Net current liabilities
(80,446)
(124,627)
Net assets/(liabilities)
14,274
(24,147)
Called up share capital
100
100
Profit and loss account
14,174
(24,247)
Shareholders' funds
14,274
(24,147)
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 15 May 2026 and were signed on its behalf by
H Patel
Director
Company Registration No. 14305783
K & A Patel Ltd
Notes to the Accounts
for the year ended 31 August 2025
K & A Patel Ltd is a private company, limited by shares, registered in England and Wales, registration number 14305783. The registered office is Flat 2, Gainsborough Court, 72 Kenton Road, Harrow, Middlesex, HA3 8AF, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 1 September 2024
69,000
K & A Patel Ltd
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 September 2024
1,000
42,000
43,000
At 31 August 2025
1,000
42,000
43,000
At 1 September 2024
-
6,000
6,000
Charge for the year
-
3,000
3,000
At 31 August 2025
-
9,000
9,000
At 31 August 2025
1,000
33,000
34,000
At 31 August 2024
1,000
36,000
37,000
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
33,250
48,760
Taxes and social security
923
-
Other creditors
24,619
34,520
Loans from directors
89,093
86,602
8
Transactions with related parties
During the year company has received interest free loan £86,602 form the director and there are no fixed terms of repayments.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).