Company Registration No. SC668786 (Scotland)
KANTHIKA LTD
Unaudited accounts
for the year ended 31 July 2025
KANTHIKA LTD
Unaudited accounts
Contents
KANTHIKA LTD
Company Information
for the year ended 31 July 2025
Director
Mr Chirayu KAEWSRI
Company Number
SC668786 (Scotland)
Registered Office
43/7 DEANHAUGH STREET
EDINBURGH
EH4 1LR
SCOTLAND
Accountants
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
KANTHIKA LTD
Accountants' report
Accountants' report to the director of KANTHIKA LTD on the preparation of the unaudited statutory accounts for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
KANTHIKA LTD for the year ended
31 July 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of KANTHIKA LTD, as a body, in accordance with the terms of our engagement letter dated 13 November 2020. Our work has been undertaken solely to prepare for your approval the accounts of KANTHIKA LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KANTHIKA LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KANTHIKA LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of KANTHIKA LTD. You consider that KANTHIKA LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KANTHIKA LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
28 July 2026
KANTHIKA LTD
Statement of financial position
as at 31 July 2025
Tangible assets
165,398
151,671
Cash at bank and in hand
178,958
310,647
Creditors: amounts falling due within one year
(400,939)
(228,510)
Net current (liabilities)/assets
(206,716)
95,486
Net (liabilities)/assets
(41,318)
247,157
Called up share capital
1
1
Profit and loss account
(41,319)
247,156
Shareholders' funds
(41,318)
247,157
For the year ending 31 July 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 28 July 2026 and were signed on its behalf by
Mr Chirayu KAEWSRI
Director
Company Registration No. SC668786
KANTHIKA LTD
Notes to the Accounts
for the year ended 31 July 2025
KANTHIKA LTD is a private company, limited by shares, registered in Scotland, registration number SC668786. The registered office is 43/7 DEANHAUGH STREET, EDINBURGH, EH4 1LR, SCOTLAND.
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:
Land & buildings
Useful life for 10 years -Straight-line method
Plant & machinery
Useful life for 3 years -Straight-line method
Motor vehicles
Useful life for 5 years -Straight-line method
Fixtures & fittings
Useful life for 4 years -Straight-line method
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2024
100,790
8,272
50,389
13,646
-
173,097
Additions
-
9,636
-
36,069
553
46,258
At 31 July 2025
100,790
17,908
50,389
49,715
553
219,355
At 1 August 2024
840
7,932
5,133
7,521
-
21,426
Charge for the year
10,079
1,734
12,300
8,295
123
32,531
At 31 July 2025
10,919
9,666
17,433
15,816
123
53,957
At 31 July 2025
89,871
8,242
32,956
33,899
430
165,398
At 31 July 2024
99,950
340
45,256
6,125
-
151,671
KANTHIKA LTD
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Amounts falling due after more than one year
Accrued income and prepayments
-
329
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,850
53,550
Trade creditors
30,954
30,012
Taxes and social security
28,459
22,796
Loans from directors
95,976
16,169
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 42 (2024: 42).