KAUR_HOLDINGS_LIMITED_31_Mar_2025_companies_house_set_of

Kaur Holdings Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Kaur Holdings Limited

Year ended

31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

Kaur Holdings Limited

for the year ended

31 March 2025

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Kaur Holdings Limited

, as a body. My work has been undertaken solely to prepare for your approval the

financial statements

Kaur Holdings Limited

and state those matters that I have agreed to state to the Board of Directors of

Kaur Holdings Limited

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

Kaur Holdings Limited

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

Kaur 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

Kaur Holdings Limited

. You consider that

Kaur Holdings Limited

is exempt from the statutory audit requirement for the year.

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

Kumar Business Consutants Limited

255-261 Horn Lane

London

W3 9EH

United Kingdom

Kaur Holdings Limited

Statement of Financial Position

31 March 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,917,791		1,919,802
Current assets
Debtors	6	13,340		11,096
Cash at bank and in hand		30,786		5,051
		44,126		16,147
Creditors: amounts falling due within one year	7	(325,959	)	(361,354	)
Net current liabilities		(281,833	)	(345,207	)
Total assets less current liabilities		1,635,958		1,574,595
Creditors: amounts falling due after more than one year	8	(1,592,232	)	(1,594,267	)
Provisions for liabilities		(651	)	(651	)
Net assets/(liabilities)		43,075		(20,323	)
Capital and reserves
Called up share capital		1		1
Revaluation reserve		54,503		54,503
Profit and loss account		(11,429	)	(74,827	)
Shareholders funds/(deficit)		43,075		(20,323	)

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

28 November 2025

, and are signed on behalf of the board by:

Mrs B Dosanjh

Director

Company registration number:

10677217

Kaur Holdings Limited

Notes to the Financial Statements

Year ended

31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

255-261 Horn Lane

London

W3 9EH

, England.

2 Statement of compliance

These

financial statements

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

3 Accounting policies

Basis of preparation

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

Rental income is recognised on an accrual basis. Rents receivable from tenants represents rents and service charges receivable in the period.

Where a rent-free period is included in a lease, the rental income foregone is allocated evenly over the period from the date of lease commencement to the earliest termination date.

Rental income from fixed and minimum guaranteed rent reviews is recognised on a straight-line basis over the shorter of the entire lease term or the period to the first break option. Where such rental income is recognised ahead of the related cash flow, an adjustment is made to ensure the carrying value of the related property including the accrued rent does not exceed the external valuation. Initial direct costs incurred in negotiating and arranging a new lease are amortised on a straight-line basis over the period from the date of lease commencement to the earliest termination date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Tangible assets

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

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings

20% Reducing balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	1,909,748	26,040	1,935,788
Depreciation
At 1 April 2024	-	15,986	15,986
Charge	-	2,011	2,011
At 31 March 2025	-	17,997	17,997
Carrying amount
At 31 March 2025	1,909,748	8,043	1,917,791
At 31 March 2024	1,909,748	10,054	1,919,802

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying value at 1 April 2024 and 31 March 2025	1,909,748

6 Debtors

	2025		2024
	£		£
Other debtors	13,340		11,096

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	74,332	74,368
Other creditors	251,627	286,986
	325,959	361,354

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	1,592,232		1,594,267