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REGISTERED NUMBER: 09952691 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31st January 2023

for

K.A.H. (Kapoor) Properties Ltd

K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Contents of the Financial Statements
for the Year Ended 31st January 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K.A.H. (Kapoor) Properties Ltd

Company Information
for the Year Ended 31st January 2023







Directors: M Kapoor
Mrs S Kapoor





Registered office: 6 Highbury Road
Manchester
Greater Manchester
M16 8PT





Registered number: 09952691 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Balance Sheet
31st January 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 - -
Investments 5 95,033 -
95,033 -

Current assets
Debtors 6 1,051 525
Cash at bank 134,241 96,611
135,292 97,136
Creditors
Amounts falling due within one year 7 32,124 20,179
Net current assets 103,168 76,957
Total assets less current liabilities 198,201 76,957

Creditors
Amounts falling due after more than one
year

8

53,058

-
Net assets 145,143 76,957

Capital and reserves
Called up share capital 9 100 100
Retained earnings 145,043 76,857
Shareholders' funds 145,143 76,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2023 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.

K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Balance Sheet - continued
31st January 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th October 2023 and were signed on its behalf by:





M Kapoor - Director


K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Notes to the Financial Statements
for the Year Ended 31st January 2023


1. Statutory information

K.A.H. (Kapoor) Properties 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.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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 NIL (2022 - NIL).

K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023


4. Tangible fixed assets
Equipment
£   
Cost
At 1st February 2022
and 31st January 2023 449
Depreciation
At 1st February 2022
and 31st January 2023 449
Net book value
At 31st January 2023 -
At 31st January 2022 -

5. Fixed asset investments

2023 2022
£    £   
Participating interests 33 -
Loans to undertakings in which the company
has a participating interest

55,000

-
Other loans 40,000 -
95,033 -

Additional information is as follows:
Interest
in joint
venture
£   
Cost
Additions 33
At 31st January 2023 33
Net book value
At 31st January 2023 33
Loans to
joint Other
ventures loans Totals
£    £    £   
New in year 55,000 40,000 95,000
At 31st January 2023 55,000 40,000 95,000

K.A.H. (Kapoor) Properties Ltd (Registered number: 09952691)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023


6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 526 -
Other debtors 525 525
1,051 525

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 224 14
Trade creditors 1,168 -
Taxation and social security 29,832 19,013
Other creditors 900 1,152
32,124 20,179

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Other creditors 53,058 -

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. Related party disclosures

During the year the company made an interest free loan of £55,000 (2022: £Nil) to an joint venture.The amount outstanding at the year end was £55,000 (2022: £Nil).

During the year the director made an interest free loan of £40,000 (2022: £Nil) to close family members. The amount outstanding at the year end was £40,000 (2022: £Nil).