Registration number:12936310 (England and Wales)

Kamal Estates and Properties Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Kamal Estates and Properties Limited

Company Information

Directors

D B Patel B C Patel

 

Registered office

6 Station Road St Neots Cambridgeshire PE19 1AR

 

Accountants

Telic Advisory Limited Chartered Certified Accountants5th Floor, Congress House 14 Lyon Road Harrow HA1 2EN

Kamal Estates and Properties Limited

(Registration number: 12936310)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	1,090,450	1,090,450
Current assets
Debtors	5	1,254,119	1,320,346
Cash at bank and in hand		2,690	8,359
		1,256,809	1,328,705
Creditors: Amounts falling due within one year	6	(1,432,541)	(1,355,578)
Net current liabilities		(175,732)	(26,873)
Total assets less current liabilities		914,718	1,063,577
Creditors: Amounts falling due after more than one year	6	(1,325,000)	(1,350,000)
Net liabilities		(410,282)	(286,423)
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		(411,282)	(287,423)
Shareholders' deficit		(410,282)	(286,423)

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 24 December 2025 and signed on its behalf by:
 

Kamal Estates and Properties Limited

(Registration number: 12936310)
Statement of Financial Position as at 31 March 2025

......................................... D B Patel Director

Kamal Estates and Properties Limited

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

1	General information

Kamal Estates and Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

These financial statements were authorised for issue by the Board on 24 December 2025.

2	Accounting policies

Statement of compliance

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.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Kamal Estates and Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group..

Going concern

The shareholder of the company has confirmed continued financial support and consequently the accounts have been prepared on a going-concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Kamal Estates and Properties Limited

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

2	Accounting policies (continued)

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Loans payable

Interest bearing loans payable such as bank loans and other loans with a fixed repayment date are initially recognised at transaction price and subsequently recognised at historical cost. Any interest on these loans are recognised on an accruals basis and expensed in the Statement of Income and Retained Earnings.

Kamal Estates and Properties Limited

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

2	Accounting policies (continued)

Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	1,090,450	1,090,450