Company Registration No. 12845677 (England and Wales)
Kaymia Ltd
Unaudited accounts
for the year ended 31 July 2025
Kaymia Ltd
Unaudited accounts
Contents
Kaymia Ltd
Company Information
for the year ended 31 July 2025
Company Number
12845677 (England and Wales)
Registered Office
Congress House,
14 Lyon Road
HARROW
Greater London
HA1 2EN
United Kingdom
Accountants
'Evolve Accounting and Tax Solutions Ltd'
Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN
Kaymia Ltd
Statement of financial position
as at 31 July 2025
Investment property
2,717,319
2,625,000
Cash at bank and in hand
10,422
4,401
Creditors: amounts falling due within one year
(13,758)
(22,999)
Net current assets/(liabilities)
36,164
(8,598)
Total assets less current liabilities
2,753,483
2,616,402
Creditors: amounts falling due after more than one year
(2,174,285)
(1,969,647)
Provisions for liabilities
Deferred tax
(148,032)
(148,032)
Net assets
431,166
498,723
Called up share capital
100
100
Profit and loss account
431,066
498,623
Shareholders' funds
431,166
498,723
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 April 2026 and were signed on its behalf by
KEVIN HUYNH
Director
Company Registration No. 12845677
Kaymia Ltd
Notes to the Accounts
for the year ended 31 July 2025
Kaymia Ltd is a private company, limited by shares, registered in England and Wales, registration number 12845677. The registered office is Congress House,, 14 Lyon Road, HARROW, Greater London, HA1 2EN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
These financial statements for the period ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A small entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 9 below.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Fair value at 1 August 2024
2,625,000
Amounts falling due within one year
Other debtors
39,500
10,000
Kaymia Ltd
Notes to the Accounts
for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
1,146
Other creditors
12,558
19,639
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
1,504,065
1,503,505
Other creditors
324,920
76,976
Loans from directors
345,300
389,166
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).