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REGISTERED NUMBER: 11362302 (England and Wales)

| S.A.Kailas Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31st May 2024 |

| S.A.Kailas Ltd (Registered number: 11362302) |

Contents of the Financial Statements

for the Year Ended 31st May 2024

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S.A.Kailas Ltd |

Company Information

for the Year Ended 31st May 2024

| DIRECTOR: | Mr S A Kailas

| REGISTERED OFFICE: | 16 Plowden Way

| Shiplake Cross

| Henley-on-Thames

| Oxfordshire

| RG9 4DG

| REGISTERED NUMBER: | 11362302 (England and Wales)

| ACCOUNTANTS: | Naail & Co

| Chartered Certified Accountants

| 69 Lambeth Walk

| London

| SE11 6DX

| S.A.Kailas Ltd (Registered number: 11362302) |

Abridged Balance Sheet

31st May 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 744 |  | 992 |  |

CURRENT ASSETS

Debtors | 20,956 |  | 7,800 |  |

Cash at bank and in hand | 29,469 |  | 19,166 |  |

50,425 |  | 26,966 |  |

CREDITORS

Amounts falling due within one year | 55,054 |  | 27,678 |  |

NET CURRENT LIABILITIES | (4,629 | ) | (712 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,885 | ) | 280 |  |

PROVISIONS FOR LIABILITIES | 6 | 141 |  | 188 |  |

NET (LIABILITIES)/ASSETS | (4,026 | ) | 92 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | (4,027 | ) | 91 |  |

SHAREHOLDERS' FUNDS | (4,026 | ) | 92 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| S.A.Kailas Ltd (Registered number: 11362302) |

Abridged Balance Sheet - continued

31st May 2024

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th February 2026 and were signed by:

Mr S A Kailas - Director

| S.A.Kailas Ltd (Registered number: 11362302) |

Notes to the Financial Statements

for the Year Ended 31st May 2024

1. | STATUTORY INFORMATION

| S.A.Kailas Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is generated from the ordinary activities of the business and is recognized when the right to consideration becomes due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| S.A.Kailas Ltd (Registered number: 11362302) |

Notes to the Financial Statements - continued

for the Year Ended 31st May 2024

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Going concern

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

| Totals

£ |

| COST

| At 1st June 2023

| and 31st May 2024 | 1,764 |  |

| DEPRECIATION

| At 1st June 2023 | 772 |  |

| Charge for year | 248 |  |

| At 31st May 2024 | 1,020 |  |

| NET BOOK VALUE

| At 31st May 2024 | 744 |  |

| At 31st May 2023 | 992 |  |

6. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 141 |  | 188 |  |

| S.A.Kailas Ltd (Registered number: 11362302) |

Notes to the Financial Statements - continued

for the Year Ended 31st May 2024

6. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1st June 2023 | 188 |  |

| Credit to Income Statement during year | (47 | ) |

| Balance at 31st May 2024 | 141 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £84,000 (2023 - £54,800) were paid to the director .

| Mr S A Kailas

| Director & 100% shareholder

| At the reporting date, Mr Kailas owed £12,937 to the company (2023: the company owed £26 to Mr Kailas).

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr S A Kailas.

| The ultimate controlling party is Mr S A Kailas.