Registration number: 10479256

Kishkam Ltd

Contents

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

Kishkam Ltd

Company Information

Director

Suneeta Gupta

Registered office

1 Howard Road Southampton SO15 5BB

Accountants

Andrew Jenvey, AIMS Accountants for Business The Incuhive Space Hursley Park Road Hursley Winchester SO21 2JN

Kishkam Ltd

(Registration number: 10479256)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	700,339	712,052
Current assets
Cash at bank and in hand		4,949	2,472
Creditors: Amounts falling due within one year	6	(510,008)	(514,263)
Net current liabilities		(505,059)	(511,791)
Total assets less current liabilities		195,280	200,261
Creditors: Amounts falling due after more than one year	6	(186,366)	(191,488)
Net assets		8,914	8,773
Capital and reserves
Called up share capital	7	100	100
Retained earnings		8,814	8,673
Shareholders' funds		8,914	8,773

For the financial year ending 5 April 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 her 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 30 December 2025
 

......................................... Suneeta Gupta Director

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

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

The address of its registered office is:
1 Howard Road
Southampton
SO15 5BB

These financial statements were authorised for issue by the director on 30 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.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Buildings only over 25 years
Office equipment	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

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.

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.

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

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

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 6 April 2024	6,000	6,000
At 5 April 2025	6,000	6,000
Amortisation
At 6 April 2024	6,000	6,000
At 5 April 2025	6,000	6,000
Carrying amount
At 5 April 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 6 April 2024	775,201	13,543	788,744
At 5 April 2025	775,201	13,543	788,744
Depreciation
At 6 April 2024	70,000	6,692	76,692
Charge for the year	10,000	1,713	11,713
At 5 April 2025	80,000	8,405	88,405
Carrying amount
At 5 April 2025	695,201	5,138	700,339
At 5 April 2024	705,201	6,851	712,052

Included within the net book value of land and buildings above is £695,201 (2024 - £705,201) in respect of freehold land and buildings.
 

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	7,919	9,431
Taxation and social security		2,898	3,947
Other creditors		499,191	500,885
		510,008	514,263

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	186,366	191,488

7	Share capital

Allotted, called up and fully paid shares

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

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	186,366	191,488

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,919	9,431

9

Dividends

Kishkam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

		2025		2024
		£		£
Interim dividend of £5.00 (2024 - £10.00) per ordinary share		500		1,000