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Company registration number:
11255188
KEMACH MNS LIMITED
Unaudited Filleted Financial Statements for the year ended
31 March 2025
KEMACH MNS LIMITED
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 473,310 |  | 473,441 |
Current assets |  |  |  |  |
Debtors | 6 | 18,069 |  | 29,774 |
Cash at bank and in hand |  | 2,987 |  | 17,329 |
|  | 21,056 |  | 47,103 |
Creditors: amounts falling due within one year | 7 | (97,795 | ) | (101,797 | )
Net current liabilities |  | (76,739 | ) | (54,694 | )
Total assets less current liabilities |  | 396,571 |  | 418,747 |
Creditors: amounts falling due after more than one year | 8 | (389,995 | ) | (399,995 | )
Provisions for liabilities |  | (5,320 | ) | (5,320 | )
Net assets |  | 1,256 |  | 13,432 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 1,156 |  | 13,332 |
Shareholders funds |  | 1,256 |  | 13,432 |

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.
Director's 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 director acknowledges 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
23 December 2025
, and are signed on behalf of the board by:

M Schlesinger
Director

Company registration number:
11255188
KEMACH MNS 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
86 Hillside Road
,
London
,
N15 6NB
, United Kingdom.

## 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

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The financial statements have been prepared in accordance with the accounting principals appropriate to a going concern.

## Turnover

The turnover of the company is derived wholly from its properties held for investment purposes, as shown on the Profit and Loss.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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:

Office equipment | 25% Reducing Balance

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 April 2024 and 31 March 2025 | 472,916 |  | 700 |  | 473,616 |
Depreciation |  |  |  |  |  |
At 1 April 2024 | - |  | 175 |  | 175 |
Charge | - |  | 131 |  | 131 |
At 31 March 2025 | - |  | 306 |  | 306 |
Carrying amount |  |  |  |  |  |
At 31 March 2025 | 472,916 |  | 394 |  | 473,310 |
At 31 March 2024 | 472,916 |  | 525 |  | 473,441 |

## Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Plant and machinery | Plant and machinery
--- | --- | ---
| 2025 | 2024
| £ | £
Aggregate historical cost | 700 |  | 700 |
Aggregate depreciation | (306 | ) | (175 | )
Carrying amount | 394 |  | 525 |

## 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 | 472,916 |

The historical cost of the investment properties: £444,906 (2024:£444,906)

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 18,069 |  | 29,774 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 10,000 |  | 10,000 |
Other creditors | 87,795 |  | 91,797 |
| 97,795 |  | 101,797 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 389,995 |  | 399,995 |

## 9 Related party transactions

Included within debtors is an amount of £15,424 (2024: £19,774) due from a company with a director in common with this company. Included within creditors is an amount of £8,975 (2024: £8,975) due to a company with a director in common with this company.