Company registration number 14045433 (England and Wales)
KHAYA DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
KHAYA DEVELOPMENTS LIMITED
COMPANY INFORMATION
Directors
Mr J G Gibbs
C Gilmour
Company number
14045433
Registered office
Moreton House
31 High Street
Buckingham
United Kingdom
MK18 1NU
Accountants
Xeinadin
Moreton House
31 High Street
Buckingham
Buckinghamshire
UK
MK18 1NU
KHAYA DEVELOPMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
KHAYA DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
218,357
218,357
Current assets
Debtors
4
182
425
Cash at bank and in hand
4,846
5,526
5,028
5,951
Creditors: amounts falling due within one year
5
(82,626)
(85,026)
Net current liabilities
(77,598)
(79,075)
Total assets less current liabilities
140,759
139,282
Creditors: amounts falling due after more than one year
6
(152,778)
(152,778)
Net liabilities
(12,019)
(13,496)
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
(12,023)
(13,500)
Total equity
(12,019)
(13,496)

For the financial year ended 30 April 2025 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 June 2025 and are signed on its behalf by:
Mr J G Gibbs
C Gilmour
Director
Director
Company registration number 14045433 (England and Wales)
KHAYA DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Khaya Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moreton House, 31 High Street, Buckingham, United Kingdom, MK18 1NU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
-
0
-
0
3
Investment property
2025
£
Fair value
At 1 May 2024 and 30 April 2025
218,357
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
182
425
KHAYA DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Deferred income
1,200
3,600
Other creditors
80,646
80,646
Accruals and deferred income
780
780
82,626
85,026
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
152,778
152,778
2025-04-302024-05-01falsefalsefalse21 June 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMr J G GibbsC Gilmour140454332024-05-012025-04-3014045433bus:Director12024-05-012025-04-3014045433bus:Director22024-05-012025-04-3014045433bus:RegisteredOffice2024-05-012025-04-30140454332025-04-30140454332024-04-3014045433core:ShareCapital2025-04-3014045433core:ShareCapital2024-04-3014045433core:RetainedEarningsAccumulatedLosses2025-04-3014045433core:RetainedEarningsAccumulatedLosses2024-04-30140454332023-05-012024-04-30140454332024-04-3014045433core:CurrentFinancialInstruments2025-04-3014045433core:CurrentFinancialInstruments2024-04-3014045433core:Non-currentFinancialInstruments2025-04-3014045433core:Non-currentFinancialInstruments2024-04-3014045433bus:PrivateLimitedCompanyLtd2024-05-012025-04-3014045433bus:SmallCompaniesRegimeForAccounts2024-05-012025-04-3014045433bus:FRS1022024-05-012025-04-3014045433bus:AuditExemptWithAccountantsReport2024-05-012025-04-3014045433bus:FullAccounts2024-05-012025-04-30xbrli:purexbrli:sharesiso4217:GBP