Kahlon Homes Ltd

Company registration number: 11520183
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	304	405
Investment property	5	625,000	685,000
		625,304	685,405
Current assets
Cash at bank and in hand		4,178	3,768
Creditors: Amounts falling due within one year	6	(120,802)	(118,296)
Net current liabilities		(116,624)	(114,528)
Total assets less current liabilities		508,680	570,877
Creditors: Amounts falling due after more than one year	6	(373,256)	(379,420)
Provisions for liabilites
Deferred tax liabilities		(24,649)	(36,063)
Net assets		110,775	155,394
Capital and reserves
Called up share capital		2	2
Retained earnings		110,773	155,392
Shareholders' funds		110,775	155,394

Kahlon Homes Ltd

Company registration number: 11520183
Balance Sheet as at 31 July 2025 (continued)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 April 2026 and signed on its behalf by:
 

......................................... Ms H K Bajwa Director

Kahlon Homes Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
11 Stevenstone Close
Oadby
LEICESTER
LE2 4TF

These financial statements were authorised for issue by the Board on 27 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the renting of investment property in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kahlon Homes Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% on net book amount

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate as valued by the directors.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Kahlon Homes Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

4	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 August 2024	1,265	1,265
At 31 July 2025	1,265	1,265
Depreciation
At 1 August 2024	860	860
Charge for the year	101	101
At 31 July 2025	961	961
Carrying amount
At 31 July 2025	304	304
At 31 July 2024	405	405

5	Investment properties

	2025 £
At 1 August	685,000
Fair value adjustments	(60,000)
At 31 July	625,000

Investment property has been valued by the directors at estimated market value.

Current valuations were made by independent valuers.

Kahlon Homes Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Bank borrowings	6,167	5,965
Director's loans	112,747	111,346
Taxation and social security	1,423	584
Other creditors	465	401
	120,802	118,296

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Bank borrowings	373,256	379,420