La Kandyan Ltd

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

Registered number: 11407382

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		13,758		14,482
Tangible Assets	5		2,513		3,352

			16,271		17,834
CURRENT ASSETS
Stocks	6	7,869		2,869
Debtors	7	40,640		31,970
Cash at bank and in hand		4,804		8,825

		53,313		43,664
Creditors: Amounts Falling Due Within One Year	8	(30,595 )		(50,725 )

NET CURRENT ASSETS (LIABILITIES)			22,718		(7,061 )

TOTAL ASSETS LESS CURRENT LIABILITIES			38,989		10,773

Creditors: Amounts Falling Due After More Than One Year	9		(38,411 )		(9,167 )

NET ASSETS			578		1,606

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			478		1,506

SHAREHOLDERS' FUNDS			578		1,606

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La Kandyan 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 Ahmed Shiham Hashim Director	Mr Muralidharan Karuppiah Director
16/10/2026

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

1. General Information

La Kandyan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11407382 . The registered office is 41 High Street, Harrow, HA1 3HT.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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	25%
Fixtures & Fittings	25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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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La Kandyan 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: 19 (2025: 22)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2025	20,738

As at 30 June 2026	20,738

Amortisation
As at 1 July 2025	6,256
Provided during the period	724

As at 30 June 2026	6,980

Net Book Value
As at 30 June 2026	13,758

As at 1 July 2025	14,482

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 July 2025	13,159	10,864	24,023

As at 30 June 2026	13,159	10,864	24,023

Depreciation
As at 1 July 2025	11,257	9,414	20,671
Provided during the period	476	363	839

As at 30 June 2026	11,733	9,777	21,510

Net Book Value
As at 30 June 2026	1,426	1,087	2,513

As at 1 July 2025	1,902	1,450	3,352

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La Kandyan Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Stocks

	2026	2025
	£	£
Stock	7,869	2,869

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	40,640	31,970

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,195	-
Corporation tax	1,767	7,109
Other taxes and social security	781	687
VAT	7,654	14,678
Net wages	1,044	11,931
Other creditors	12,152	14,809
Pension Accrual	102	345
Accruals and deferred income	900	1,166

	30,595	50,725

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

	2026	2025
	£	£
Bank loans	38,411	9,167

10. Share Capital

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

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