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REGISTERED NUMBER: 09445455 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

D Kamel Holdings Limited

D Kamel Holdings Limited (Registered number: 09445455)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D Kamel Holdings Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Dr D E Kamel
Mrs D Fayz





REGISTERED OFFICE: The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT





REGISTERED NUMBER: 09445455 (England and Wales)





ACCOUNTANTS: Xeinadin South East Limited
The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT

D Kamel Holdings Limited (Registered number: 09445455)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,149 888
Investment property 5 775,000 787,438
776,149 788,326

CURRENT ASSETS
Debtors 6 764 591
Cash at bank 34,985 14,752
35,749 15,343
CREDITORS
Amounts falling due within one year 7 8,208 4,948
NET CURRENT ASSETS 27,541 10,395
TOTAL ASSETS LESS CURRENT
LIABILITIES

803,690

798,721

CREDITORS
Amounts falling due after more than one year 8 772,587 772,587
NET ASSETS 31,103 26,134

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,003 26,034
31,103 26,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

D Kamel Holdings Limited (Registered number: 09445455)

Balance Sheet - continued
31 May 2024


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 Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:





Dr D E Kamel - Director


D Kamel Holdings Limited (Registered number: 09445455)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

D Kamel Holdings Limited 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.

The company is part of a group.

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost, less any accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates, in order to write off each asset over its estimated useful life:

Plant and machinery etc - 25% reducing balance.

Investment property
The investment property is included at fair value, which the directors consider not to be materially different from the cost price. Gains are recognised in the income statement and subsequently transferred to the fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans to related parties and investments in ordinary shares.

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.

D Kamel Holdings Limited (Registered number: 09445455)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

Significant judgements and estimates
No significant judgements or estimations have been applied in the preparation of the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 1,520
Additions 494
At 31 May 2024 2,014
DEPRECIATION
At 1 June 2023 632
Charge for year 233
At 31 May 2024 865
NET BOOK VALUE
At 31 May 2024 1,149
At 31 May 2023 888

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2023 787,438
Revaluations (12,438 )
At 31 May 2024 775,000
NET BOOK VALUE
At 31 May 2024 775,000
At 31 May 2023 787,438

D Kamel Holdings Limited (Registered number: 09445455)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. INVESTMENT PROPERTY - continued

Fair value at 31 May 2024 is represented by:
£   
Valuation in 2024 (12,438 )
Cost 787,438
775,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 787,438 787,438

The investment properties were valued on an open market basis on 31 May 2024 by the director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 764 591

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 3,135 -
Other creditors 5,073 4,948
8,208 4,948

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings 772,587 772,587