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REGISTERED NUMBER: 13598281 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 September 2025

for

Kalm Estate Agents Limited

Kalm Estate Agents Limited (Registered number: 13598281)

Contents of the Financial Statements

for the Year Ended 28 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Kalm Estate Agents Limited (Registered number: 13598281)

Balance Sheet

28 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 4,119 |  | 5,858 |  |

CURRENT ASSETS

Debtors | 6 | 20,796 |  | 11,152 |  |

Cash at bank | 65,310 |  | 18,639 |  |

86,106 |  | 29,791 |  |

CREDITORS

Amounts falling due within one year | 7 | 108,146 |  | 99,511 |  |

NET CURRENT LIABILITIES | (22,040 | ) | (69,720 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (17,921 | ) | (63,862 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | (17,923 | ) | (63,864 | ) |

SHAREHOLDERS' FUNDS | (17,921 | ) | (63,862 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 20 March 2026 and were signed by:

Miss Linzi Dee King - Director

Kalm Estate Agents Limited (Registered number: 13598281)

Notes to the Financial Statements

for the Year Ended 28 September 2025

1. | STATUTORY INFORMATION

| Kalm Estate Agents Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13598281

| Registered office: | 29 Shephall Green

| Stevenage

| SG2 9XS

2. | 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).

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared using the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Going concern

| The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net current liabilities of £22,040 (2024 - £69,720) and retained losses of £17,923 (2024: £63,864). The director has pledged to continue to financially support the company for the foreseeable future. On this basis, the director feels it is appropriate to prepare these financial statements on a going concern basis.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Revenue recognition

| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Tangible fixed 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

| Furniture, fittings and equipment - 25% straight line

| Motor vehicles - 33% reducing balance

| Plant and machinery - 10% straight line

Kalm Estate Agents Limited (Registered number: 13598281)

Notes to the Financial Statements - continued

for the Year Ended 28 September 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the period comprises 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.

| Deferred tax

| 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.

| Defined contribution pension obligation

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

| Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Trade debtors

| Trade debtors are amounts due from customers for services performed in the ordinary course of business.

| Trade debtors are recognised at the transaction price.

| Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Kalm Estate Agents Limited (Registered number: 13598281)

Notes to the Financial Statements - continued

for the Year Ended 28 September 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 29 September 2024 | 1,194 |  | 5,500 |  | 2,741 |  | 9,435 |  |

| Additions | - |  | - |  | 1,084 |  | 1,084 |  |

| Disposals | - |  | - |  | (156 | ) | (156 | ) |

| At 28 September 2025 | 1,194 |  | 5,500 |  | 3,669 |  | 10,363 |  |

| DEPRECIATION

| At 29 September 2024 | 348 |  | 1,664 |  | 1,565 |  | 3,577 |  |

| Charge for year | 120 |  | 1,815 |  | 732 |  | 2,667 |  |

| At 28 September 2025 | 468 |  | 3,479 |  | 2,297 |  | 6,244 |  |

| NET BOOK VALUE

| At 28 September 2025 | 726 |  | 2,021 |  | 1,372 |  | 4,119 |  |

| At 28 September 2024 | 846 |  | 3,836 |  | 1,176 |  | 5,858 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,728 |  | - |  |

| Other debtors | 19,068 |  | 11,152 |  |

20,796 |  | 11,152 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,993 |  | 2,285 |  |

| Taxation and social security | 4,006 |  | - |  |

| Other creditors | 100,147 |  | 97,226 |  |

108,146 |  | 99,511 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | ORDINARY | 1 | 2 |  | 2 |  |

9. | OTHER FINANCIAL COMMITMENTS

| Amounts not provided for in the balance sheet

| The total amount of financial commitments not included in the balance sheet is £5,943 (2024 - Nil).

| The financial commitment is in respect of a vehicle rental agreement, which expires in September 2028.

Kalm Estate Agents Limited (Registered number: 13598281)

Notes to the Financial Statements - continued

for the Year Ended 28 September 2025

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 28 September 2025 and the period ended 28 September 2024:

2025 | 2024 |

£ | £ |

| Miss Linzi Dee King

| Balance outstanding at start of year | (50,294 | ) | (56,897 | ) |

| Amounts advanced | 73 |  | 10,000 |  |

| Amounts repaid | (5,853 | ) | (3,397 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (56,074 | ) | (50,294 | ) |

| Interest is charged on this loan at a market rate of 2% per annum and the loan is repayable on demand.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mrs L King and Mr A King, by virtue of their shareholdings.