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Registered Number: 07324688
England and Wales
KTK HEALTH CARE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

KTK Health Care Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 714,728 |  | 547,589
|  | 714,728 |  | 547,589
Current assets |  |  |
Stocks | 4 | 55,000 |  | 55,000
Debtors | 5 | 324,418 |  | 277,148
Cash at bank and in hand |  | 10,714 |  | 9,765
|  | 390,132 |  | 341,913
Creditors: amount falling due within one year | 6 | (302,360) |  | (275,523)
Net current assets |  | 87,772 |  | 66,390
Total assets less current liabilities |  | 802,500 |  | 613,979
Creditors: amount falling due after more than one year | 7 | (326,413) |  | (254,743)
Provisions for liabilities | 8 | (56,391) |  | (24,724)
Net assets |  | 419,696 |  | 334,512
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 419,596 |  | 334,412
Shareholders' funds |  | 419,696 |  | 334,512
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 02 July 2026 and were signed on its behalf by:
------------------------------- A Amin Director
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KTK Health Care Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information KTK Health Care Limited is a private company, limited by shares, registered in England and Wales, registration number 07324688, registration address 300 Union Road, Oswaldtwistle, Accrington, Lancashire, BB5 3JD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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.
2. | Average number of employees
Particulars |  | Current £
--- | --- | ---
Average number of employees during the year was 25 (2024 : 23).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 419,705 |  | 163,290 |  | 47,215 |  | 5,395 |  | 635,605
Additions | - |  | 196,192 |  | 20,650 |  | 603 |  | 217,445
Disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 419,705 |  | 359,482 |  | 67,865 |  | 5,998 |  | 853,050
Depreciation
At 01 January 2025 | - |  | 41,395 |  | 44,113 |  | 2,508 |  | 88,016
Charge for year | - |  | 44,684 |  | 4,750 |  | 872 |  | 50,306
On disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | - |  | 86,079 |  | 48,863 |  | 3,380 |  | 138,322
Net book values
Closing balance as at 31 December 2025 | 419,705 |  | 273,403 |  | 19,002 |  | 2,618 |  | 714,728
Opening balance as at 01 January 2025 | 419,705 |  | 121,895 |  | 3,102 |  | 2,887 |  | 547,589
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 55,000 |  | 55,000
| 55,000 |  | 55,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 304,286 |  | 260,147
Other Debtors | 20,132 |  | 17,001
| 324,418 |  | 277,148
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 135,822 |  | 111,013
Bank Loans & Overdrafts | 51,000 |  | 79,470
Taxation and Social Security | 24,863 |  | 30,952
Obligations under HP/Financial Leases | 44,577 |  | 22,337
Other Creditors | 46,098 |  | 31,751
| 302,360 |  | 275,523
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 69,201 |  | 136,682
Obligations under HP/Financial Leases | 257,212 |  | 118,061
| 326,413 |  | 254,743
Security Note The short and long term loans are secured against the business assets.
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 56,031 |  | 24,298
Pension Provisions | 360 |  | 426
| 56,391 |  | 24,724
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
10. | Control The company was under the control of the director in the current and previous period.
11. | Directors loan
Particulars |  | b/forward £ |  | advances £ |  | credits £ |  | balance c/f £
--- | --- | --- | --- | --- | --- | --- | --- | ---
The directors |  | (108) |  | 240,855 |  | (250,798) |  | (10,051)
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