KERAI SOLUTIONS LTD - Filleted accounts

Registered number

05885347

KERAI SOLUTIONS LTD

Filleted Abridged Accounts

31 March 2026

KERAI SOLUTIONS LTD
Registered number:		05885347
Abridged Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		919			434
Investments	4		648,823			648,823
			649,742			649,257

Current assets
Debtors		3,142			3,142
Cash at bank and in hand		7,325			10,589
		10,467			13,731

Creditors: amounts falling due within one year		(73,059)			(94,101)

Net current liabilities			(62,592)			(80,370)

Total assets less current liabilities			587,150			568,887

Creditors: amounts falling due after more than one year			(481,500)			(459,399)

Net assets			105,650			109,488

Capital and reserves
Called up share capital			102			102
Profit and loss account			105,548			109,386

Shareholders' funds			105,650			109,488

The director is 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 director acknowledges his 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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Mr Dipak Kerai
Director
Approved by the board on 28 April 2026

KERAI SOLUTIONS LTD
Notes to the Abridged Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The abridged 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).

	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:

	Fixtures, fittings, tools and equipment	25% reducing balance

	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.

	Investment properties
	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction cost. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0

3	Tangible fixed assets
					Total
£
	Cost
	At 1 April 2025				16,230
	Additions				791
	At 31 March 2026				17,021

	Depreciation
	At 1 April 2025				15,796
	Charge for the year				306
	At 31 March 2026				16,102

	Net book value
	At 31 March 2026				919
	At 31 March 2025				434

4	Investments

Other
investments
£
	Cost
	At 1 April 2025				648,823

	At 31 March 2026				648,823

	Historical cost
	At 1 April 2025				648,823
	At 31 March 2026				648,823

	Other investments is an investment property. The fair value of the property at 31st March 2026 has been arrived at on the basis of a valuation carried out at that date by Mr Dipak Kerai, a director of the company who is not a professionally qualified valuer. The valuation was arrived by reference to market evidence of transaction prices for similar properties in its location and takes into account the current state of the rental market in the area where the properties are situated.


5	Loans		2026		2025
£				£
	Creditors include:

	Secured bank loans		481,500		481,500

	The bank loan is secured on the investment property.


6	Controlling party

	The company is controlled by the director.


7	Other information

	KERAI SOLUTIONS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	18 The Broadway
	East Lane
	Wembley
	Middlesex
	HA9 8JU