Kadima Developments Ltd

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

Registered number: SC765238

		30 April 2025		30 April 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		239,623		170,939

			239,623		170,939
CURRENT ASSETS
Debtors	5	32,835		20,602
Cash at bank and in hand		288		1,553

		33,123		22,155
Creditors: Amounts Falling Due Within One Year	6	(295,214 )		(212,891 )

NET CURRENT ASSETS (LIABILITIES)			(262,091 )		(190,736 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,468 )		(19,797 )

NET LIABILITIES			(22,468 )		(19,797 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(22,568 )		(19,897 )

SHAREHOLDERS' FUNDS			(22,468)		(19,797)

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Samuel Montague

Director

10/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kadima Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC765238 . The registered office is 3 Clairmont Gardens, Glasgow, G3 7LW.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

No Depreciation policy

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 May 2024	170,939
Additions	68,684

As at 30 April 2025	239,623

Net Book Value
As at 30 April 2025	239,623

As at 1 May 2024	170,939

5. Debtors

	30 April 2025	30 April 2024
	£	£
Due within one year
Trade debtors	5,580	-
Other debtors	27,255	12,484
VAT	-	8,118

	32,835	20,602

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Kadima Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Creditors: Amounts Falling Due Within One Year

	30 April 2025	30 April 2024
	£	£
Trade creditors	6,872	9,596
VAT	2,663	-
Other creditors	261,976	123,316
Accruals and deferred income	357	1,000
Director's loan account	5,656	-
Amounts owed to group undertakings	17,690	78,979

	295,214	212,891

7. Share Capital

	30 April 2025	30 April 2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr Samuel Montague	-	(9,208 )	3,552	-	5,656

The above loan is unsecured, interest free and repayable on demand.

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