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Registration number: 15044141

KN Eastern Medicine Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

KN Eastern Medicine Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

KN Eastern Medicine Ltd

Company Information

Directors | Ms H Huo Mr M H L Mo

Registered office | 75 Roupell Street London United Kingdom SE1 8SS

Accountants | Tally Wu Associates Limited Chartered Certified Accountant2 Wetherby Way Chessington KT9 2LE

KN Eastern Medicine Ltd

(Registration number: 15044141)
Balance Sheet as at 31 August 2025

| Note | 2025 | 2024
|  | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 933 |  | 1,212
Current assets |  |  |  |  |
Debtors | 5 | 3,625 |  | 1 |
Cash at bank and in hand |  | 26,026 |  | 22,996 |
|  | 29,651 |  | 22,997 |
Creditors: Amounts falling due within one year | 6 | (4,956) |  | (8,198) |
Net current assets |  |  | 24,695 |  | 14,799
Net assets |  |  | 25,628 |  | 16,011
Capital and reserves |  |  |  |  |
Called up share capital | 7 | 100 |  | 100 |
Retained earnings |  | 25,528 |  | 15,911 |
Shareholders' funds |  |  | 25,628 |  | 16,011

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:

Ms H Huo Director |  |

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
75 Roupell Street
London
SE1 8SS
United Kingdom

These financial statements were authorised for issue by the Board on 21 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | Over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amJrtised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective Interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 1,399 | 1,399
At 31 August 2025 | 1,399 | 1,399
Depreciation
At 1 September 2024 | 187 | 187
Charge for the year | 279 | 279
At 31 August 2025 | 466 | 466
Carrying amount
At 31 August 2025 | 933 | 933
At 31 August 2024 | 1,212 | 1,212

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 3,625 | 1
| 3,625 | 1

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,615 | 3,448
Accruals and deferred income | 1,300 | 1,250
Other creditors | 1,041 | 3,500
| 4,956 | 8,198

KN Eastern Medicine Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100