| KNPT Online Ltd |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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). |
|
|
Turnover |
|
Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Website: |
|
|
Cost |
|
At 1 December 2024 |
10,200 |
|
Disposals |
(10,200) |
|
At 30 November 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 December 2024 |
8,160 |
|
Provided during the year |
2,040 |
|
On disposals |
(10,200) |
|
At 30 November 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
- |
|
At 30 November 2024 |
2,040 |
|
|
|
|
|
|
|
|
|
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The company website is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
18,861 |
|
4,227 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
333 |
|
- |
|
Other creditors |
21,369 |
|
20,519 |
|
|
|
|
|
|
21,702 |
|
20,519 |
|
|
|
|
|
|
|
|
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| 6 |
Other information |
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KNPT Online Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Devonshire House |
|
582 Honeypot Lane, |
|
Stanmore, |
|
England, |
|
HA7 1JS |