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REGISTERED NUMBER: 06518938 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KEMID HOLDINGS LIMITED
PREVIOUSLY CALLED MATHSWATCH LIMITED

KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

KEMID HOLDINGS LIMITED
PREVIOUSLY CALLED MATHSWATCH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mrs C A Smith
Mrs E L Hayward
H Rami





SECRETARY: Mrs C A Smith





REGISTERED OFFICE: 7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG





REGISTERED NUMBER: 06518938 (England and Wales)





ACCOUNTANTS: D.R.E. & Co. Limited
Chartered Accountants
7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG

KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 4,637,003 4,637,003
Investments 6 100 100
4,637,103 4,637,103

CURRENT ASSETS
Debtors 7 110,589 113,183
Cash at bank 101,037 100,698
211,626 213,881
CREDITORS
Amounts falling due within one year 8 33,203 24,681
NET CURRENT ASSETS 178,423 189,200
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,815,526

4,826,303

CAPITAL AND RESERVES
Called up share capital 35 35
Retained earnings 4,815,491 4,826,268
SHAREHOLDERS' FUNDS 4,815,526 4,826,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED

BALANCE SHEET - continued
31 MARCH 2025


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 14 July 2025 and were signed on its behalf by:




Mrs C A Smith - Director Mrs E L Hayward - Director




H Rami - Director


KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

KEMID 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

These financial statements are for the individual entity only.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

Going Concern
The financial statements have been prepared on a going concern basis as the directors are of the opinion that the Company will be able to pay its liabilities as and when they fall due.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments are recognised at amortised cost.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES - continued

Investment property
The freehold investment properties are shown at fair value as determined by the directors based on their knowledge of the market conditions and values of properties in the surrounding area. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5. TANGIBLE FIXED ASSETS
Freehold
Investment
properties
£   
COST
At 1 April 2024
and 31 March 2025 4,637,003
NET BOOK VALUE
At 31 March 2025 4,637,003
At 31 March 2024 4,637,003

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 100
NET BOOK VALUE
At 31 March 2025 100
At 31 March 2024 100

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Amounts owed by related party 105,373 109,046
Prepayments and accrued income 5,216 4,137
110,589 113,183

KEMID HOLDINGS LIMITED (REGISTERED NUMBER: 06518938)
PREVIOUSLY CALLED MATHSWATCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 26,012 20,105
Accruals and deferred income 7,191 4,576
33,203 24,681

9. RELATED PARTY DISCLOSURES

During the year dividends totalling £210,000 (2024: £247,500) were paid to directors and close family members.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KEMID HOLDINGS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KEMID Holdings Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of KEMID Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KEMID Holdings Limited and state those matters that we have agreed to state to the Board of Directors of KEMID Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KEMID Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that KEMID Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KEMID Holdings Limited. You consider that KEMID Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KEMID Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






D.R.E. & Co. Limited
Chartered Accountants
7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG


14 July 2025