REGISTERED NUMBER: 12309531 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Kitova & John Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr O John

Dr M K Kitova-John

REGISTERED OFFICE:

Lantern Clinic Building

41 Newport Road

Cowes

Isle of Wight

PO31 8BX

REGISTERED NUMBER:

12309531 (England and Wales)

ACCOUNTANTS:

Allegri & Co.

16c Sandown Road

Lake

Isle of Wight

PO36 9JP

BANKERS:

Barclays

FIXED ASSETS

Tangible assets

4

35,614

39,827

CURRENT ASSETS

Debtors

5

59,801

8,031

Cash at bank

3,955

11,306

63,756

19,337

CREDITORS

Amounts falling due within one year

6

98,966

47,522

NET CURRENT LIABILITIES

(35,210

)

(28,185

)

TOTAL ASSETS LESS CURRENT LIABILITIES

404

11,642

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

400

11,638

SHAREHOLDERS' FUNDS

404

11,642

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Dr M K Kitova-John - Director

1.	STATUTORY INFORMATION

Kitova & John Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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 etc

-

25% on reducing balance and 15% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

12,107

39,220

51,327

Additions

1,250

1,508

2,758

At 31 March 2026

13,357

40,728

54,085

DEPRECIATION

At 1 April 2025

-

11,500

11,500

Charge for year

-

6,971

6,971

At 31 March 2026

-

18,471

18,471

NET BOOK VALUE

At 31 March 2026

13,357

22,257

35,614

At 31 March 2025

12,107

27,720

39,827

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

59,801

8,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

27,749

-

Hire purchase contracts

22,083

25,660

Taxation and social security

34,307

17,224

Other creditors

14,827

4,638

98,966

47,522