Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseBuying and selling of own real estate & Other letting and operating of own or leased real estate11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13612368 2023-10-01 2024-09-30 13612368 2022-10-01 2023-09-30 13612368 2024-09-30 13612368 2023-09-30 13612368 c:Director1 2023-10-01 2024-09-30 13612368 d:CurrentFinancialInstruments 2024-09-30 13612368 d:CurrentFinancialInstruments 2023-09-30 13612368 d:Non-currentFinancialInstruments 2024-09-30 13612368 d:Non-currentFinancialInstruments 2023-09-30 13612368 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13612368 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13612368 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 13612368 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 13612368 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 13612368 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 13612368 d:ShareCapital 2024-09-30 13612368 d:ShareCapital 2023-09-30 13612368 d:RetainedEarningsAccumulatedLosses 2024-09-30 13612368 d:RetainedEarningsAccumulatedLosses 2023-09-30 13612368 c:OrdinaryShareClass1 2023-10-01 2024-09-30 13612368 c:OrdinaryShareClass1 2024-09-30 13612368 c:FRS102 2023-10-01 2024-09-30 13612368 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13612368 c:FullAccounts 2023-10-01 2024-09-30 13612368 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13612368 6 2023-10-01 2024-09-30 13612368 3 2024-09-30 13612368 3 2023-09-30 13612368 f:PoundSterling 2023-10-01 2024-09-30 13612368 d:EntityControlledByKeyManagementPersonnel1 2023-10-01 2024-09-30 13612368 d:EntityControlledByKeyManagementPersonnel1 2024-09-30 13612368 d:EntityControlledByKeyManagementPersonnel2 2023-10-01 2024-09-30 13612368 d:EntityControlledByKeyManagementPersonnel2 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13612368









KISHAN KANHAIYA LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
KISHAN KANHAIYA LTD
REGISTERED NUMBER: 13612368

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investment property
 4 
484,000
505,778

  
484,000
505,778

Current assets
  

Debtors: amounts falling due within one year
 5 
1,520
3,482

Cash at bank and in hand
 6 
5,651
8,041

  
7,171
11,523

Creditors: amounts falling due within one year
 7 
(193,190)
(181,315)

Net current liabilities
  
 
 
(186,019)
 
 
(169,792)

Total assets less current liabilities
  
297,981
335,986

Creditors: amounts falling due after more than one year
 8 
(351,995)
(351,995)

  

Net liabilities
  
(54,014)
(16,009)


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
(54,114)
(16,109)

  
(54,014)
(16,009)


Page 1

 
KISHAN KANHAIYA LTD
REGISTERED NUMBER: 13612368
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2025.


B R Bechar
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KISHAN KANHAIYA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Kishan Kanhaiya Ltd is company, limited by shares, incorporated in England & Wales. The address of registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
The company specialises in investment and rental of real estate.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

The financial statements are prepared on a going concern basis, despite the Statement of financial position showing net current liabilities of £186,019 (2023 - £169,792), including an amount of £128,227 (2023 - £175,229) due to the director of the company and an amount of £62,204 (2023 - £Nil) due to companies under the control of the director. The director has confirmed that he will not require repayment of these balances until such time that the company is able to repay them, and he will continue to support the company to enable it to settle its liabilities as they fall due for a period of not less than 12 months from the date of approval of these financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
KISHAN KANHAIYA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.

 
2.6

Investment property

Investment properties are properties held to earn rent and or capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including director, during the year was 1 (2023 - 1).

Page 4

 
KISHAN KANHAIYA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Investment property





Investment properties

£



Valuation


At 1 October 2023
505,778


Fair value adjustment
(21,778)



At 30 September 2024
484,000






Net book value



At 30 September 2024
484,000



At 30 September 2023
505,778


5.


Debtors

2024
2023
£
£


Prepayments and accrued income
1,520
3,482

1,520
3,482



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,651
8,041

5,651
8,041


Page 5

 
KISHAN KANHAIYA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
292
-

Other creditors
190,431
175,229

Accruals and deferred income
2,467
6,086

193,190
181,315



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
351,995
351,995

351,995
351,995


Bank loans are secured by a legal charge and mortgage over the assets of the company.


9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
351,995
351,995

351,995
351,995



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


Page 6

 
KISHAN KANHAIYA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Related party transactions

At the reporting date, the company owed £128,227 (2023 - £175,229) to the director of the company. 
 
Included in other creditors is an amount of £62,204 (2023 - £Nil) due to companies under the control of the director.


12.


Controlling party

The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.

 
Page 7