REGISTERED NUMBER: SC829582 (Scotland)

Unaudited Financial Statements

for the Period 21 November 2024 to 30 November 2025

for

KMORTH Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K M M M Mohamed

REGISTERED OFFICE:

Cornerstone House

Station Road

Selkirk

TD7 5DJ

REGISTERED NUMBER:

SC829582 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

59,925

CURRENT ASSETS

Debtors

5

1,316

Cash at bank

143,785

145,101

CREDITORS

Amounts falling due within one year

6

71,633

NET CURRENT ASSETS

73,468

TOTAL ASSETS LESS CURRENT LIABILITIES

133,393

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

133,293

SHAREHOLDERS' FUNDS

133,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 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 9 September 2026 and were signed by:

K M M M Mohamed - Director

1.	STATUTORY INFORMATION

KMORTH Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

79,900

At 30 November 2025

79,900

DEPRECIATION

Charge for period

19,975

At 30 November 2025

19,975

NET BOOK VALUE

At 30 November 2025

59,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Deferred tax asset

1,316

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

51,054

Social security and other taxes

457

Directors' current accounts

20,122

71,633

7.	DEFERRED TAX

£

Provided during period

(1,316

)

Balance at 30 November 2025

(1,316

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

80

Ordinary A

1

80

5

Ordinary B

1

5

15

Ordinary C,Ordinary D,

Ordinary E

1

5

90

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 November 2025:

£

K M M M Mohamed

Balance outstanding at start of period

-

Amounts advanced

113,989

Amounts repaid

(134,111

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(20,122

)