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KM KAYANI LIMITED

Registered Number
15261160
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2024

KM KAYANI LIMITED
Company Information
for the period from 6 November 2023 to 30 November 2024

Director

KAYANI, Kamran Mansha, Dr

Registered Address

23 Windsor Drive
Solihull
B92 8HS

Registered Number

15261160 (England and Wales)
KM KAYANI LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

£

£

Fixed assets
Intangible assets3287,500
Tangible assets4659,031
946,531
Current assets
Cash at bank and on hand112,882
112,882
Creditors amounts falling due within one year5(368,877)
Net current assets (liabilities)(255,995)
Total assets less current liabilities690,536
Creditors amounts falling due after one year6(645,289)
Provisions for liabilities7(21,793)
Net assets23,454
Capital and reserves
Called up share capital100
Profit and loss account23,354
Shareholders' funds23,454
The financial statements were approved and authorised for issue by the Director on 30 July 2025, and are signed on its behalf by:
KAYANI, Kamran Mansha, Dr
Director
Registered Company No. 15261160
KM KAYANI LIMITED
Notes to the Financial Statements
for the period ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Freehold building - 2% straight line balance No depreciation is charged on freehold land.

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
2.Average number of employees

2024
Average number of employees during the year34
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions300,000300,000
At 30 November 24300,000300,000
Amortisation and impairment
Charge for year12,50012,500
At 30 November 2412,50012,500
Net book value
At 30 November 24287,500287,500
At 05 November 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
Additions575,69646495,0001,823672,983
At 30 November 24575,69646495,0001,823672,983
Depreciation and impairment
Charge for year3,838489,89617013,952
At 30 November 243,838489,89617013,952
Net book value
At 30 November 24571,85841685,1041,653659,031
At 05 November 23-----
The freehold property above includes the value of the land £115,139.
5.Creditors: amounts due within one year

2024

£
Bank borrowings and overdrafts8,120
Taxation and social security6,909
Other creditors352,934
Accrued liabilities and deferred income914
Total368,877
6.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts645,289
Total645,289
7.Provisions for liabilities

2024

£
Net deferred tax liability (asset)21,793
Total21,793
8.Related party transactions
Other Creditors include £307,939 which relates to the director, Mr K M Kayani.