KS Medici Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09623164

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,128,901		2,114,562

			2,128,901		2,114,562
CURRENT ASSETS
Debtors	5	10,397		11,548
Cash at bank and in hand		6,818		3,042

		17,215		14,590
Creditors: Amounts Falling Due Within One Year	6	(743,139 )		(752,752 )

NET CURRENT ASSETS (LIABILITIES)			(725,924 )		(738,162 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,402,977		1,376,400

Creditors: Amounts Falling Due After More Than One Year	7		(1,382,270 )		(1,375,700 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(64,341 )		(61,491 )

NET LIABILITIES			(43,634 )		(60,791 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		274,296		262,146
Profit and Loss Account			(318,030 )		(323,037 )

SHAREHOLDERS' FUNDS			(43,634)		(60,791)

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KS Medici Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kiran-Jai Sharma

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

KS Medici Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09623164 . The registered office is C/O Optimise Accountants Limited Bramley House, Bramley Road, Long Eaton, Nottinghamshire, NG10 3SX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% reducing balance basis

2.5. Investment Properties

Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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KS Medici Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Investment Properties	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 July 2025	2,110,550	1,410	2,734	5,702	2,120,396
Additions	-	-	-	229	229
Disposals	-	-	-	(199 )	(199 )
Revaluation	15,000	-	-	-	15,000

As at 30 June 2026	2,125,550	1,410	2,734	5,732	2,135,426

Depreciation
As at 1 July 2025	-	848	1,867	3,119	5,834
Provided during the period	-	113	174	521	808
Disposals	-	-	-	(117 )	(117 )

As at 30 June 2026	-	961	2,041	3,523	6,525

Net Book Value
As at 30 June 2026	2,125,550	449	693	2,209	2,128,901

As at 1 July 2025	2,110,550	562	867	2,583	2,114,562

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	10,366	11,548
Due after more than one year
Trade debtors	31	-

	10,397	11,548

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KS Medici Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Loans	5,556	5,556
Accounts Payable	411	685
Directors' loan accounts	737,172	746,511

	743,139	752,752

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,366,066	1,353,941
Other creditors	16,204	21,759

	1,382,270	1,375,700

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	1,366,066		1,353,941

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 July 2025	262,146	(323,037 )
Profit for the year and total comprehensive income	-	17,157

Transfer to/from Fair value reserve	-	(12,150)
Transfer to/from Profit & Loss Account	12,150	-

As at 30 June 2026	274,296	(318,030 )

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Kiran-Jai Sharma by virtue of his ownership of 100% of the issued share capital in the company.

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