REGISTERED NUMBER: 09301565 (England and Wales)

KANDALL MEDICAL LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Directors:

Dr G Alluvada

Dr P Kandi

Secretary:

Dr P Kandi

Registered office:

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Registered number:

09301565 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Tangible assets

4

12,311

16,356

Investment property

5

60,000

60,000

72,311

76,356

CURRENT ASSETS

Debtors

6

69,262

69,869

Cash at bank

22,037

16,482

91,299

86,351

CREDITORS

Amounts falling due within one year

7

24,796

30,219

NET CURRENT ASSETS

66,503

56,132

TOTAL ASSETS LESS CURRENT LIABILITIES

138,814

132,488

PROVISIONS FOR LIABILITIES

2,925

4,207

NET ASSETS

135,889

128,281

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

4,685

4,685

Retained earnings

131,104

123,496

SHAREHOLDERS' FUNDS

135,889

128,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Dr G Alluvada - Director

1.	STATUTORY INFORMATION

Kandall Medical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 December 2024

51,806

Additions

496

Disposals

(612

)

At 30 November 2025

51,690

Depreciation

At 1 December 2024

35,450

Charge for year

3,929

At 30 November 2025

39,379

Net book value

At 30 November 2025

12,311

At 30 November 2024

16,356

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 December 2024

and 30 November 2025

60,000

Net book value

At 30 November 2025

60,000

At 30 November 2024

60,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2024

5,784

Cost

54,216

60,000

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

3,640

Other debtors

69,262

-

69,262

3,640

Amounts falling due after more than one year:

Other debtors

-

66,229

Aggregate amounts

69,262

69,869

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

612

Taxation and social security

3,149

3,113

Other creditors

21,647

26,494

24,796

30,219