Company registration number 07621664 (England and Wales)
D KAMEL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
D KAMEL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
D KAMEL LTD
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,040
1,460
Current assets
Debtors
4
773,380
775,275
Cash at bank and in hand
352,744
308,834
1,126,124
1,084,109
Creditors: amounts falling due within one year
5
(51,632)
(40,561)
Net current assets
1,074,492
1,043,548
Net assets
1,078,532
1,045,008
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,078,530
1,045,006
Total equity
1,078,532
1,045,008

The notes on pages 2 to 5 form part of these financial statements.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 February 2026 and are signed on its behalf by:
D Kamel
Director
Company registration number 07621664 (England and Wales)
D KAMEL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

D Kamel Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Old Grange, Warren Estate, Lordship Road, Writtle, Essex, UK, CM1 3WT.

The company is part of a group.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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 at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% straight line
Computer equipment
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including debtors, creditors and bank balances. Basic short term financial assets are measured at the transaction price, less any impairment and basic short term financial liabilities are measured at the transaction price. Other financial assets including loans, are also measured at transaction price since the difference between this basis and the amortised cost is not material.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

D KAMEL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
D KAMEL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
10,185
Additions
4,773
Disposals
(1,000)
At 31 May 2025
13,958
Depreciation and impairment
At 1 June 2024
8,725
Depreciation charged in the year
1,221
Eliminated in respect of disposals
(28)
At 31 May 2025
9,918
Carrying amount
At 31 May 2025
4,040
At 31 May 2024
1,460
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
400
2,688
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
772,980
772,587
Total debtors
773,380
775,275
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
28,538
38,653
Other creditors
23,094
1,908
51,632
40,561
6
Parent company
D KAMEL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
6
Parent company
(Continued)
- 5 -

The company's parent is D Kamel Holdings Ltd (company number 09445455) of The Old Grange, Lordship Road, Writtle, Chelmsford, Essex, CM1 3WT. D Kamel Holdings Ltd is controlled by the Kamel family.

2025-05-31 2024-06-01 false false false 25 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Kamel D Fayz 07621664 2024-06-01 2025-05-31 07621664 2025-05-31 07621664 2024-05-31 07621664 core:OtherPropertyPlantEquipment 2025-05-31 07621664 core:OtherPropertyPlantEquipment 2024-05-31 07621664 core:WithinOneYear 2025-05-31 07621664 core:WithinOneYear 2024-05-31 07621664 core:CurrentFinancialInstruments 2025-05-31 07621664 core:CurrentFinancialInstruments 2024-05-31 07621664 core:ShareCapital 2025-05-31 07621664 core:ShareCapital 2024-05-31 07621664 core:RetainedEarningsAccumulatedLosses 2025-05-31 07621664 core:RetainedEarningsAccumulatedLosses 2024-05-31 07621664 bus:Director1 2024-06-01 2025-05-31 07621664 core:FurnitureFittings 2024-06-01 2025-05-31 07621664 core:ComputerEquipment 2024-06-01 2025-05-31 07621664 2023-06-01 2024-05-31 07621664 core:OtherPropertyPlantEquipment 2024-05-31 07621664 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 07621664 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 07621664 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 07621664 core:Non-currentFinancialInstruments 2025-05-31 07621664 core:Non-currentFinancialInstruments 2024-05-31 07621664 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07621664 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07621664 bus:FRS102 2024-06-01 2025-05-31 07621664 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07621664 bus:Director2 2024-06-01 2025-05-31 07621664 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP