IRIS Accounts Production v25.1.3.33 SC649097 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false true false Ordinary B 1.00000 Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6490972024-03-31SC6490972025-03-31SC6490972024-04-012025-03-31SC6490972023-03-31SC6490972023-04-012024-03-31SC6490972024-03-31SC649097ns15:Scotland2024-04-012025-03-31SC649097ns14:PoundSterling2024-04-012025-03-31SC649097ns10:Director12024-04-012025-03-31SC649097ns10:PrivateLimitedCompanyLtd2024-04-012025-03-31SC649097ns10:SmallEntities2024-04-012025-03-31SC649097ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31SC649097ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-31SC649097ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC649097ns10:FullAccounts2024-04-012025-03-31SC649097ns10:OrdinaryShareClass12024-04-012025-03-31SC649097ns10:OrdinaryShareClass22024-04-012025-03-31SC649097ns10:Director22024-04-012025-03-31SC649097ns10:RegisteredOffice2024-04-012025-03-31SC649097ns5:CurrentFinancialInstruments2025-03-31SC649097ns5:CurrentFinancialInstruments2024-03-31SC649097ns5:Non-currentFinancialInstruments2025-03-31SC649097ns5:Non-currentFinancialInstruments2024-03-31SC649097ns5:ShareCapital2025-03-31SC649097ns5:ShareCapital2024-03-31SC649097ns5:RetainedEarningsAccumulatedLosses2025-03-31SC649097ns5:RetainedEarningsAccumulatedLosses2024-03-31SC649097ns5:LandBuildings2024-03-31SC649097ns5:LandBuildings2025-03-31SC649097ns5:LandBuildings2024-03-31SC649097ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2025-03-31SC649097ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-03-31SC649097ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-03-31SC649097ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-31SC649097ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2025-03-31SC649097ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-03-31SC649097ns10:OrdinaryShareClass12025-03-31SC649097ns10:OrdinaryShareClass22025-03-31SC6490971ns10:Director12024-03-31SC6490971ns10:Director12023-03-31SC6490971ns10:Director12024-04-012025-03-31SC6490971ns10:Director12023-04-012024-03-31SC6490971ns10:Director12025-03-31SC6490971ns10:Director12024-03-31
REGISTERED NUMBER: SC649097 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Kamalesha Limited

Kamalesha Limited (Registered number: SC649097)






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


Kamalesha Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Dr K K Madhok
Mrs E Madhok





REGISTERED OFFICE: 11 Sherbrooke Gardens
Glasgow
G41 4HU





REGISTERED NUMBER: SC649097 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Kamalesha Limited (Registered number: SC649097)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 722,923 722,923

CURRENT ASSETS
Debtors 5 - 509
Cash at bank 90,690 18,500
90,690 19,009
CREDITORS
Amounts falling due within one year 6 117,011 104,339
NET CURRENT LIABILITIES (26,321 ) (85,330 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

696,602

637,593

CREDITORS
Amounts falling due after more than one
year

7

662,576

603,982
NET ASSETS 34,026 33,611

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 33,926 33,511
SHAREHOLDERS' FUNDS 34,026 33,611

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.

Kamalesha Limited (Registered number: SC649097)

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 1 August 2025 and were signed on its behalf by:





Dr K K Madhok - Director


Kamalesha Limited (Registered number: SC649097)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Kamalesha Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 April 2024
and 31 March 2025 722,923
NET BOOK VALUE
At 31 March 2025 722,923
At 31 March 2024 722,923

Kamalesha Limited (Registered number: SC649097)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments - 509

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 19,818 1
Tax 1,363 (2,902 )
Directors' current accounts 94,930 105,940
Accrued expenses 900 1,300
117,011 104,339

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 19,819 -
Bank loans - 2-5 years 59,457 -
Bank loans more 5 yr by instal 583,300 603,982
662,576 603,982

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 583,300 603,982

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
50 Ordinary B 1 50 100
50 Ordinary A 1 50 -
100 100

Kamalesha Limited (Registered number: SC649097)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Dr K K Madhok
Balance outstanding at start of year (105,940 ) (105,940 )
Amounts advanced 14,010 -
Amounts repaid (3,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (94,930 ) (105,940 )