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Company Registration No. 04773190 (England and Wales)
Kanon Liquid Handling Ltd Filleted accounts for the year ended 31 August 2025
Kanon Liquid Handling Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kanon Liquid Handling Ltd Company Information for the year ended 31 August 2025
Directors
Dirk Andre Alois Kanon Paul Andrew Smith Christopher Leach
Company Number
04773190 (England and Wales)
Registered Office
Suite 4, Brookside House Spring Road Ibstock Leicestershire LE67 6LR United Kingdom
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Kanon Liquid Handling Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Current assets
Inventories
7,443
7,443
Debtors
5
30,105
154,274
Cash at bank and in hand
140,340
60,586
177,888
222,303
Creditors: amounts falling due within one year
6
(117,477)
(171,301)
Net current assets
60,411
51,002
Net assets
60,411
51,002
Capital and reserves
Called up share capital
7
900
900
Profit and loss account
59,511
50,102
Shareholders' funds
60,411
51,002
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 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 22 May 2026 and were signed on its behalf by
Paul Andrew Smith Director Company Registration No. 04773190
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Kanon Liquid Handling Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Kanon Liquid Handling Ltd is a private company, limited by shares, registered in England and Wales, registration number 04773190. The registered office is Suite 4, Brookside House, Spring Road, Ibstock, Leicestershire, LE67 6LR, United Kingdom.
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
50% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Kanon Liquid Handling Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 September 2024
27,889
At 31 August 2025
27,889
Depreciation
At 1 September 2024
27,889
At 31 August 2025
27,889
Net book value
At 31 August 2025
-
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
30,105
154,222
Other debtors
-
52
30,105
154,274
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
10,920
28,120
Trade creditors
38,237
9,246
Amounts owed to group undertakings and other participating interests
-
112,452
Taxes and social security
6,759
515
Loans from directors
57,500
9,099
Accruals
4,061
11,869
117,477
171,301
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
900 Ordinary shares of £1 each
900
900
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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