Registered number
05840252
KALPOL LIMITED
Filleted Accounts
30 June 2025

KALPOL LIMITED
Registered number: | 05840252
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 5,181 |  |  | 6,909
Investment property | 4 |  |  | 499,503 |  |  | 499,503
|  |  |  | 504,684 |  |  | 506,412
Current assets
Cash at bank and in hand |  |  | 89 |  |  | 3,535
Creditors: amounts falling due within one year | 5 |  | (69,432) |  |  | (53,917)
Net current liabilities |  |  |  | (69,343) |  |  | (50,382)
Total assets less current liabilities |  |  |  | 435,341 |  |  | 456,030
Creditors: amounts falling due after more than one year | 6 |  |  | (361,098) |  |  | (364,312)
Net assets |  |  |  | 74,243 |  |  | 91,718
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 74,143 |  |  | 91,618
Shareholders' funds |  |  |  | 74,243 |  |  | 91,718
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr P Mistry
Director
Approved by the board on 23 March 2026

KALPOL LIMITED
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| 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
| Turnover includes revenue earned from rent receivable from real estate. Turnover is recognised by reference to the stage of completion of the tenancy contract. The stage of completion of a contract is measured by comparing the costs incurred in providing premises and other facilities to date with the total contracted rent receivable.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant & machinery | 25% on reducing balance
| Fixtures and fittings | 25% on reducing balance
| Computer equipment | 25% on reducing balance
| Investment property
| Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to fair value reserve.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Furniture and equipment |  | Plant and machinery |  | Total
£ | £ | £
| Cost
| At 1 July 2024 | 21,490 |  | 7,680 |  | 29,170
| At 30 June 2025 | 21,490 |  | 7,680 |  | 29,170
| Depreciation
| At 1 July 2024 | 15,039 |  | 7,222 |  | 22,261
| Charge for the year | 1,613 |  | 115 |  | 1,728
| At 30 June 2025 | 16,652 |  | 7,337 |  | 23,989
| Net book value
| At 30 June 2025 | 4,838 |  | 343 |  | 5,181
| At 30 June 2024 | 6,451 |  | 458 |  | 6,909
4 | Investment property | Total
£
| Fair value
| At 1 July 2024 | 499,503
| Additions | -
| Revaluations | -
| Disposals | -
| At 30 June 2025 | 499,503
| Net book value
| At 30 June 2025 | 499,503
| At 30 June 2024 | 499,503
| The property has been valued at the balance sheet date by the directors, who believe the carrying values to be their fair values. There has been no valuation of investment property by an independent valuer.
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 7,355 |  | 6,756
| Director's loan account |  |  |  |  | 61,297 |  | 46,381
| Accrued expenses | 780 |  | 780
|  |  |  |  |  | 69,432 |  | 53,917
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 27,644 |  | 30,847
| Mortgage | 333,454 |  | 333,465
|  |  |  |  |  | 361,098 |  | 364,312
| The bank loan was received under the Government-Backed 'Bounce Back Loan' scheme. There are no penalties on early redemption.
| The mortgage is on interest only basis and secured against the investment property.
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured loans | 333,454 |  | 333,465
8 | Controlling party
| The company is controlled by Mr P Mistry and Mrs K Mistry. Their control comes by virtue of their directorships, shareholdings and day to day running of the business.
9 | Other information
| KALPOL LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 57 Lime Tree Avenue
| Bilton
| Rugby
| CV22 7QT

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