Registration number: 09314829

KM Capital Investment Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

KM Capital Investment Limited

Company Information

Director

Mr Adam Mahmud Kamani

Registered office

Unit 2.3 20 Dale Street Manchester M1 1EZ

Accountants

The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR

KM Capital Investment Limited

(Registration number: 09314829)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	2,898,782	3,249,795
Current assets
Debtors	5	86,426	86,426
Cash at bank and in hand		74,968	56,718
		161,394	143,144
Creditors: Amounts falling due within one year	6	(4,614,307)	(4,414,272)
Net current liabilities		(4,452,913)	(4,271,128)
Net liabilities		(1,554,131)	(1,021,333)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(1,554,231)	(1,021,433)
Shareholders' deficit		(1,554,131)	(1,021,333)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Adam Mahmud Kamani Director

KM Capital Investment Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2.3
20 Dale Street
Manchester
M1 1EZ
England

These financial statements were authorised for issue by the director on 10 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Government grants

Government grants are recognised under the accrual model. Income is recognised in the same period that the related expenditure the grant is intended to compensate is incurred.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

KM Capital Investment Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

KM Capital Investment Limited

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

Financial instruments

Classification

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

 Recognition and measurement

Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

All other financial instruments are initially recognised at fair value, which is normally the transaction price. Other financial instruments are subsequently measured at fair value with any changes in the fair value recorded in the profit and loss account.

 Impairment

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

KM Capital Investment Limited

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

4	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	82,244	3,167,552	3,249,796
Fair value adjustments	15,969	-	15,969
Revaluations	-	(375,002)	(375,002)
Additions	129,268	-	129,268
Disposals	-	(121,249)	(121,249)
At 31 March 2025	227,481	2,671,301	2,898,782
Impairment
Carrying amount
At 31 March 2025	227,481	2,671,301	2,898,782

5

Debtors

Other debtors includes convertible loan notes in the amount of £86,200 (2024: £86,200), in unquoted companies. The company has obtained security on £60,000 (2024: £60,000) of the convertible loan notes in the form of a registered charge over the issuing companies assets.

Current	2025 £	2024 £
Other debtors	86,426	86,426
	86,426	86,426

KM Capital Investment Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	4,561,582	4,363,333
Accruals and deferred income		1,260	1,050
Other creditors		51,465	49,889
		4,614,307	4,414,272

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share class 1 of £1 each	100	100	100	100

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	4,561,582	4,363,333

KM Capital Investment Limited

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

9	Financial instruments

Categorisation of financial instruments

	2025  £	2024  £
Financial assets measured at fair value through profit or loss	227,481	82,243
Financial assets that are debt instruments meaasured at amortised cost	86,200	86,200
Financial assets that are equity instruments measured at cost less impairment	2,671,301	3,167,552

Financial assets measured at fair value

Listed Shares
The basis for determining fair value for the listed shares held by the company is the quoted market price at the period end as published in the active markets.

The fair value is £227,481 (2024 - £82,243) and the change in value included in profit or loss is £47,845 (2024 - £20,068).