REGISTERED NUMBER: 09411690 (England and Wales)

S KHANNA LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Dr S Khanna

REGISTERED OFFICE:

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

REGISTERED NUMBER:

09411690 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,185

28,638

Investments

6

2,500

2,500

39,685

31,138

CURRENT ASSETS

Debtors

7

1,392

1,192

Cash at bank

177,614

200,383

179,006

201,575

CREDITORS

Amounts falling due within one year

8

94,941

73,181

NET CURRENT ASSETS

84,065

128,394

TOTAL ASSETS LESS CURRENT LIABILITIES

123,750

159,532

CREDITORS

Amounts falling due after more than one year

9

(34,881

)

(52,751

)

PROVISIONS FOR LIABILITIES

(7,065

)

(5,441

)

NET ASSETS

81,804

101,340

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

81,704

101,240

SHAREHOLDERS' FUNDS

81,804

101,340

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 October 2026 and were signed by:

Dr S Khanna - Director

1.	STATUTORY INFORMATION

S Khanna 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.

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.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 February 2025

and 31 January 2026

10,849

AMORTISATION

At 1 February 2025

and 31 January 2026

10,849

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

22,199

946

53,308

4,345

80,798

Additions

21,464

-

-

-

21,464

At 31 January 2026

43,663

946

53,308

4,345

102,262

DEPRECIATION

At 1 February 2025

16,694

825

30,819

3,822

52,160

Charge for year

6,742

30

5,622

523

12,917

At 31 January 2026

23,436

855

36,441

4,345

65,077

NET BOOK VALUE

At 31 January 2026

20,227

91

16,867

-

37,185

At 31 January 2025

5,505

121

22,489

523

28,638

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

53,308

DEPRECIATION

At 1 February 2025

30,819

Charge for year

5,622

At 31 January 2026

36,441

NET BOOK VALUE

At 31 January 2026

16,867

At 31 January 2025

22,489

6.	FIXED ASSET INVESTMENTS

Interest

in other

participati

interests

£

COST

At 1 February 2025

and 31 January 2026

2,500

NET BOOK VALUE

At 31 January 2026

2,500

At 31 January 2025

2,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,392

1,192

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

15,423

15,995

Hire purchase contracts

16,363

8,232

Trade creditors

1,799

1,859

Taxation and social security

5,522

8,967

Other creditors

55,834

38,128

94,941

73,181

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

25,473

40,896

Hire purchase contracts

9,408

11,855

34,881

52,751

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100