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Registered number: 07655620 KAMJACK LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
KAMJACK LTD CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
KAMJACK LTD REGISTERED NUMBER: 07655620 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 43,710 |  | 48,838
Investment property | 5 |  | 800,000 |  | 800,000
|  |  | 843,710 |  | 848,838
Current assets |  |  |  |  |
Stocks |  | 414,738 |  | 353,928 |
Debtors: amounts falling due within one year | 6 | 787 |  | 3,766 |
Cash at bank and in hand |  | 14,412 |  | 29,372 |
|  | 429,937 |  | 387,066 |
Creditors: amounts falling due within one year | 7 | (493,541) |  | (484,631) |
Net current liabilities |  |  | (63,604) |  | (97,565)
Total assets less current liabilities |  |  | 780,106 |  | 751,273
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (77,328) |  | (78,610)
Net assets |  |  | 702,778 |  | 672,663
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Revaluation reserve |  |  | 229,008 |  | 229,008
Profit and loss account |  |  | 473,768 |  | 443,653
|  |  | 702,778 |  | 672,663
Page 1
KAMJACK LTD REGISTERED NUMBER: 07655620 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 February 2026.
Mr M A Jack
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Kamjack Ltd (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is Rutland House, 148 Edmund Street, Birmingham B3 2FD. The company's principal activities in the year were those of property investment and property development. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Going concern
Although the company has net assets of £702,778 (2024: £672,663), the company has net current liabilities at the year end of £63,604 (2024: £97,565) and the company is dependent on ongoing financial support from the directors and shareholders to meet its debts as they fall due. The directors have considered the position of the business and it's future cash flows and have indicated that they will provide the financial support necessary to enable the company to continue in operational existence for the foreseeable future and in any case for a period of not less than 12 months from the date of approval of the financial statements. Accordingly, the financial statements have been prepared on a going concern basis.
| 2.3 | Revenue
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 sales taxes. Turnover represents rents receivable during the year recognised on an accruals basis relating to rentals receivable on investment property based on the period to which the rents relate. Any rental premiums received in advance or rent free periods granted at the commencement of the lease are deferred and recognised over the lease period.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods. Depreciation is provided on the following basis:
|  |  |  | Plant and equipment | - | 25% on reducing balance
|  |  |  | Motor vehicles | - | 25% on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
| 2.6 | Stocks
Work in progress, which represents properties held for development is valued at the lower of cost and net realisable value.
| 2.7 | 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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | 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. Page 4
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Motor vehicles | Plant and equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 47,748 | 32,759 | 80,507
| Additions | - | 9,007 | 9,007
| At 31 July 2025 | 47,748 | 41,766 | 89,514
| Depreciation |  |  |
| At 1 August 2024 | 13,882 | 17,787 | 31,669
| Charge for the year on owned assets | 8,467 | 5,668 | 14,135
| At 31 July 2025 | 22,349 | 23,455 | 45,804
| Net book value |  |  |
| At 31 July 2025 | 25,399 | 18,311 | 43,710
| At 31 July 2024 | 33,866 | 14,972 | 48,838
Page 6
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 800,000
| At 31 July 2025 | 800,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 504,592 | 504,592
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 787 | 3,766
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to related parties | 478,757 | 469,907
| Corporation tax | 7,992 | 8,850
| Other creditors | 2,148 | 2,148
| Accruals and deferred income | 4,644 | 3,726
|  | 493,541 | 484,631
Page 7
KAMJACK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (78,610)
| Charged to profit or loss | 1,282
| At end of year | (77,328)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (10,928) | (12,210)
| On fair value adjustment to investment property | (66,400) | (66,400)
|  | (77,328) | (78,610)
9. | Related party transactions
| Included within other creditors is a loan of £478,757 from a related undertaking, a company in which the directors are shareholders (2024: £469,907). The loan is unsecured, interest free and repayable on demand. Rent of £72,000 was received from the same related undertaking in the year (2024: £72,000).
Page 8