Kaylan Shah Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06507129

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,949		67,036
Tangible Assets	5		37,013		44,444

			87,962		111,480
CURRENT ASSETS
Stocks		28,575		28,340
Debtors	6	366,458		357,230
Cash at bank and in hand		37,618		25,912

		432,651		411,482
Creditors: Amounts Falling Due Within One Year	7	(91,680 )		(96,002 )

NET CURRENT ASSETS (LIABILITIES)			340,971		315,480

TOTAL ASSETS LESS CURRENT LIABILITIES			428,933		426,960

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(6,632 )		(7,986 )

NET ASSETS			422,301		418,974

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			422,201		418,874

SHAREHOLDERS' FUNDS			422,301		418,974

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Kaylan Shah Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ankur Shah

Director

01/10/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Kaylan Shah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06507129 . The registered office is 67 Westbury Avenue, Wood Green, London, N22 6SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the term of the lease
Plant & Machinery	25% on reducing balance
Motor Vehicles	15% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Average number of employees	4	4

	4	4

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	321,748

As at 31 March 2025	321,748

Amortisation
As at 1 April 2024	254,712
Provided during the period	16,087

As at 31 March 2025	270,799

Net Book Value
As at 31 March 2025	50,949

As at 1 April 2024	67,036

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	4,572	20,579	49,590	39,807
Additions	-	-	-	917

As at 31 March 2025	4,572	20,579	49,590	40,724

Depreciation
As at 1 April 2024	2,158	19,865	19,136	33,358
Provided during the period	304	178	4,568	1,842

As at 31 March 2025	2,462	20,043	23,704	35,200

Net Book Value
As at 31 March 2025	2,110	536	25,886	5,524

As at 1 April 2024	2,414	714	30,454	6,449

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	18,835	133,383
Additions	-	917

As at 31 March 2025	18,835	134,300

Depreciation
As at 1 April 2024	14,422	88,939
Provided during the period	1,456	8,348

As at 31 March 2025	15,878	97,287

Net Book Value
As at 31 March 2025	2,957	37,013

As at 1 April 2024	4,413	44,444

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	51,611	60,564
Prepayments and accrued income	3,516	3,708
Other debtors	12,000	12,000
VAT	4,996	5,721
Amounts owed by subsidiaries	294,335	275,237

	366,458	357,230

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	62,402	64,112
Corporation tax	15,576	19,656
Other taxes and social security	137	225
Accruals and deferred income	3,905	3,830
Directors' loan accounts	9,660	8,179

	91,680	96,002

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	6,632	7,986

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	42,000	40,000

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