Kallah Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10352538

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		531,559		531,559

			531,559		531,559
CURRENT ASSETS
Cash at bank and in hand		12,657		-

		12,657		-
Creditors: Amounts Falling Due Within One Year	5	(16,801 )		(13,837 )

NET CURRENT ASSETS (LIABILITIES)			(4,144 )		(13,837 )

TOTAL ASSETS LESS CURRENT LIABILITIES			527,415		517,722

Creditors: Amounts Falling Due After More Than One Year	6		(572,606 )		(563,514 )

NET LIABILITIES			(45,191 )		(45,792 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(45,291 )		(45,892 )

SHAREHOLDERS' FUNDS			(45,191)		(45,792)

Page 1

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Kallah Investments Ltd

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Ranjit Singh Kallah

Director

17/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kallah Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10352538 . The registered office is 161 Ley Street, Ilford, Essex, IG1 4BL.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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.

Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

No depreciation is provided on freehold land or investment properties.

2.4. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	531,559

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Kallah Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	13,191	13,300
Client deposit account	3,000	-
Accruals and deferred income	610	537

	16,801	13,837

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	362,921	362,939
Loan from Kalr Group Ltd	209,685	200,575

	572,606	563,514

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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