General Information
Kamm Limited is a private company, limited by shares, registered in England and Wales, registration number 06002041, registration address 89 Wilkins Road, Oxford, Oxfordshire, OX4 2JB.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other salestaxes. The following criteria must also be met before revenue is recognised:
Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Land and Buildings |
10 Years Straight Line |
| Fixtures and Fittings |
4 Years Straight Line
|
| Computer Equipment |
3 Years Straight Line
|
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
|
| 2. |
Average number of employees
Average number of employees during the year was 3 (2024 : 3).
|
| 3. |
Intangible fixed assets
| Cost |
Franchise Fees |
|
Total |
| |
£ |
|
£ |
| At 01 August 2024 |
29,550 |
|
29,550 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 July 2025 |
29,550 |
|
29,550 |
| Amortisation |
| At 01 August 2024 |
25,650 |
|
25,650 |
| Charge for year |
650 |
|
650 |
| On disposals |
- |
|
- |
| At 31 July 2025 |
26,300 |
|
26,300 |
| Net book values |
| At 31 July 2025 |
3,250 |
|
3,250 |
| At 31 July 2024 |
3,900 |
|
3,900 |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 August 2024 |
28,576 |
|
3,189 |
|
14,684 |
|
46,449 |
| Additions |
- |
|
- |
|
738 |
|
738 |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 31 July 2025 |
28,576 |
|
3,189 |
|
15,422 |
|
47,187 |
| Depreciation |
| At 01 August 2024 |
15,805 |
|
3,173 |
|
11,830 |
|
30,808 |
| Charge for year |
2,858 |
|
16 |
|
1,464 |
|
4,338 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 31 July 2025 |
18,663 |
|
3,189 |
|
13,294 |
|
35,146 |
| Net book values |
| Closing balance as at 31 July 2025 |
9,913 |
|
- |
|
2,128 |
|
12,041 |
| Opening balance as at 01 August 2024 |
12,771 |
|
16 |
|
2,854 |
|
15,641 |
|
| 5. |
Investments
| Cost |
Other investments other than loans |
|
Total |
| |
£ |
|
£ |
| At 01 August 2024 |
- |
|
- |
| Additions |
27,000 |
|
27,000 |
| Disposals |
- |
|
- |
| At 31 July 2025 |
27,000 |
|
27,000 |
|
| 6. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
41,470 |
|
22,234 |
| Amount Owed by Group Undertakings |
18,429 |
|
30,000 |
| Prepayments & Accrued Income |
4,696 |
|
2,950 |
| Other Debtors |
113,664 |
|
113,200 |
|
178,259 |
|
168,384 |
|
| 7. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
38,697 |
|
27,060 |
| Corporation Tax |
18,657 |
|
4,038 |
| PAYE & Social Security |
586 |
|
534 |
| Accrued Expenses |
5,456 |
|
6,424 |
| Other Creditors |
12,789 |
|
10,324 |
| Wages & Salaries Control Account |
5,411 |
|
3,389 |
| Directors' Current Accounts - Karen |
111,884 |
|
130,941 |
| Directors' Current Accounts - Mark |
- |
|
3,000 |
| Directors' Current Accounts - Jayne |
7,000 |
|
- |
| VAT |
12,065 |
|
10,915 |
|
212,545 |
|
196,625 |
|
2
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