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Registered number: 14743501
Kishmat Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Kishmat Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Kishmat Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14743501

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,035,000 |  | 1,020,000
|  |  | 1,035,000 |  | 1,020,000
CURRENT ASSETS
Debtors | 5 | 12,415 |  | 13,409 |
Cash at bank and in hand |  | 16,148 |  | 11,183 |
|  | 28,563 |  | 24,592 |
Creditors: Amounts Falling Due Within One Year | 6 | (325,377 ) |  | (325,741 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (296,814 ) |  | (301,149 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 738,186 |  | 718,851
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (780,328 ) |  | (776,475 )
NET LIABILITIES |  |  | (42,142 ) |  | (57,624 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | (42,152 ) |  | (57,634 )
SHAREHOLDERS' FUNDS |  |  | (42,142) |  | (57,624)

Page 1
Page 2
Kishmat Limited
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Kalpesh Navin Patel Director
29 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kishmat Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Kishmat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14743501 . The registered office is Flat 21 Park Court, Friern Park, London, N12 9UH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Kishmat Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Investment Property

| 31 March 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 1,020,000
Revaluations | 15,000
As at 31 March 2025 | 1,035,000

The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe that their valuation would not be materially different from the professional valuation.
5. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 12,415 |  | 13,409

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,663 |  | 4,272
Directors' loan accounts | 323,714 |  | 321,469
| 325,377 |  | 325,741

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

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 780,328 |  | 776,475

8. Secured Creditors
Of the creditors the following amounts are secured.

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 780,328 |  | 776,475

Page 4
Page 5
Kishmat Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Related Party Transactions
Included in creditors due within one year is an amount of £323,714 (2024: £321,469 ) owed to its directors. The amount is interest free and repayable on demand.
Page 5