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Registered number: 07961047
Kalmax International Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07961047
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,638 125
Investment Properties 5 6,888,250 7,387,002
Investments 6 50 -
6,889,938 7,387,127
CURRENT ASSETS
Debtors 7 1,368,175 1,638,639
Cash at bank and in hand 1,668,279 1,034,895
3,036,454 2,673,534
Creditors: Amounts Falling Due Within One Year 8 (958,607 ) (1,187,621 )
NET CURRENT ASSETS (LIABILITIES) 2,077,847 1,485,913
TOTAL ASSETS LESS CURRENT LIABILITIES 8,967,785 8,873,040
PROVISIONS FOR LIABILITIES
Deferred Taxation (100,586 ) (137,667 )
NET ASSETS 8,867,199 8,735,373
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair Value Reserve 11 928,656 1,048,572
Profit and Loss Account 7,938,443 7,686,701
SHAREHOLDERS' FUNDS 8,867,199 8,735,373
Page 1
Page 2
For the year ending 31 March 2023 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 A R Rutherford
Director
29/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kalmax International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07961047 . The registered office is 5 Richmond Place, Tunbridge Wells, TN2 5JZ.
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 comprises rental income, net of Value Added Tax, invoiced to customers. Turnover is recognised in the period to which it relates.
2.3. 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:
Freehold No depreciation
Plant & Machinery 25% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2022: 3)
1 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 April 2022 17,166
Additions 1,609
As at 31 March 2023 18,775
Depreciation
As at 1 April 2022 17,041
Provided during the period 96
As at 31 March 2023 17,137
Net Book Value
As at 31 March 2023 1,638
As at 1 April 2022 125
Investment property was valued on an open market basis on 31 March 2022 by Director, Mr A Rutherford RICS.
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 7,387,002
Disposals (366,002 )
Revaluations (132,750)
As at 31 March 2023 6,888,250
6. Investments
Associates
£
Cost
As at 1 April 2022 -
Additions 50
As at 31 March 2023 50
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 50
As at 1 April 2022 -
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 60,723 94,978
Prepayments and accrued income - 31,750
Other debtors 17,052 1,306,552
VAT - 4,959
Amounts owed by group undertakings 400 200,400
Amounts owed by associates 1,290,000 -
1,368,175 1,638,639
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,340 3,414
Corporation tax 58,712 49,002
VAT 26,397 -
Other creditors 824,991 1,066,282
Accruals and deferred income 46,167 68,923
958,607 1,187,621
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 40,000 30,000
40,000 30,000
11. Reserves
Fair Value Reserve
£
As at 1 April 2022 1,048,572
Transfer to profit and loss (119,916 )
As at 31 March 2023 928,656
12. Related Party Transactions
A total of £1,290,000 was loaned to Antidote Property Ltd, a company in which Kalmax International Ltd owns 50% of the issued share capital. At the year end, this loan was interest free and was effectively repayable on demand. At the date of approval of the accounts, the loan was in the process of being restructured but no terms had been agreed by that date.
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