KAIIROSARA HOLDINGS LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13813094

KAIIROSARA HOLDINGS LIMITED

Filleted Unaudited Financial Statements

31 December 2024

KAIIROSARA HOLDINGS LIMITED

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Investments	4	60,163	60,163

Current assets

Debtors	5	–	148
Cash at bank and in hand		7,302	3,007
		-------	-------
		7,302	3,155

Creditors: amounts falling due within one year	6	60,725	59,314
		--------	--------
Net current liabilities		53,423	56,159
		--------	--------
Total assets less current liabilities		6,740	4,004
		-------	-------
Net assets		6,740	4,004
		-------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	6,640	3,904
	-------	-------
Shareholders funds	6,740	4,004
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

KAIIROSARA HOLDINGS LIMITED

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 1 October 2025 , and are signed on behalf of the board by:

Sheena Shah
Director

Company registration number: 13813094

KAIIROSARA HOLDINGS LIMITED

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 301 Kenton Lane, Harrow, England, HA3 8RR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Investments

	Other investments other than loans
	£
Cost
At 1 January 2024 and 31 December 2024	60,163
	--------
Impairment
At 1 January 2024 and 31 December 2024	–
	--------

Carrying amount
At 31 December 2024	60,163
	--------
At 31 December 2023	60,163
	--------

The freehold building investments were valued on an open market value basis by directors on 31 December 2023. No timing differences arise and no provision has been made for deferred tax in respect of the revaluation as the company has no intention of disposing of the properties in the foreseeable future. The historical cost of assets included at valuation at the balance sheet date is as follows:-

Investments held at valuation

In respect of investments held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Other investments other than loans
	£
At 31 December 2024
Aggregate cost	–
Aggregate depreciation	–
	----
Carrying value	–
	----

At 31 December 2023
Aggregate cost	60,163
Aggregate depreciation	–
	--------
Carrying value	60,163
	--------

5. Debtors

	2024	2023
	£	£
Other debtors	–	148
	----	----

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Corporation tax	642	341
Other creditors	60,083	58,973
	--------	--------
	60,725	59,314
	--------	--------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Sheena Shah	( 58,445)	( 510)	( 58,955)
	--------	----	--------

	2023
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Sheena Shah	( 58,400)	( 45)	( 58,445)
	--------	----	--------

8. Related party transactions

The company was under the control of Sheena Shah throughout the current year. Sheena Shah is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.