REGISTERED NUMBER: 12897172 (England and Wales)

Financial Statements

for the Year Ended 31 July 2025

for

Kaad Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A G Ormesher

REGISTERED OFFICE:

467a Smithdown Road

Liverpool

L15 5AE

REGISTERED NUMBER:

12897172 (England and Wales)

ACCOUNTANTS:

DJH Business Advisors Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Intangible assets

4

60,000

30,000

Tangible assets

5

30,198

30,198

Investment property

6

811,386

490,000

901,584

550,198

CURRENT ASSETS

Debtors

7

61,819

56,192

Cash at bank

573

20,007

62,392

76,199

CREDITORS

Amounts falling due within one year

8

210,321

138,006

NET CURRENT LIABILITIES

(147,929

)

(61,807

)

TOTAL ASSETS LESS CURRENT LIABILITIES

753,655

488,391

CREDITORS

Amounts falling due after more than one year

9

(559,800

)

(334,800

)

PROVISIONS FOR LIABILITIES

(27,189

)

(27,189

)

NET ASSETS

166,666

126,402

CAPITAL AND RESERVES

Called up share capital

11

2

2

Revaluation reserve

12

81,566

81,566

Retained earnings

85,098

44,834

SHAREHOLDERS' FUNDS

166,666

126,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

A G Ormesher - Director

1.	STATUTORY INFORMATION

Kaad Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Cryptocurrency

Cryptocurrency is shown at most recent valuation and is included within Intangible Assets. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern

The financial statements have been prepared on a going concern basis. At the reporting date, the Company's liabilities exceeded its current assets, resulting in a net liability position. Notwithstanding this, the Company generated a profit during the financial year.

The directors have prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts reflect the Company's continued profitability, expected trading performance, and ongoing cost management.

The forecasts also take into account continued support from directors and available financing facilities, which the directors consider sufficient to enable the Company to meet its obligations as they fall due.

Based on these considerations, the directors have a reasonable expectation that the Company will continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 August 2024

30,000

Revaluations

30,000

At 31 July 2025

60,000

NET BOOK VALUE

At 31 July 2025

60,000

At 31 July 2024

30,000

Cost or valuation at 31 July 2025 is represented by:

Other

intangible

assets

£

Valuation in 2024

12,500

Valuation in 2025

30,000

Cost

17,500

60,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

30,198

NET BOOK VALUE

At 31 July 2025

30,198

At 31 July 2024

30,198

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

490,000

Additions

321,386

At 31 July 2025

811,386

NET BOOK VALUE

At 31 July 2025

811,386

At 31 July 2024

490,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2023

108,755

Cost

702,631

811,386

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,267

45

Other debtors

60,552

56,147

61,819

56,192

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

9,657

-

Other creditors

200,664

138,006

210,321

138,006

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

559,800

334,800

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

559,800

334,800

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

559,800

334,800

Legal charges are held by Paragon Bank PLC against the assets held.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

£1

2

2

12.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

81,566

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

A G Ormesher

Balance outstanding at start of year

15,822

24,532

Amounts advanced

60

17,163

Amounts repaid

(1,175

)

(25,873

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,707

15,822