1 November 2024 false No description of principal activity Taxfiler 2024.6 09825833 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09825833 2024-10-31 09825833 2024-11-01 2025-10-31 09825833 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09825833 business:FilletedAccounts 2024-11-01 2025-10-31 09825833 2025-10-31 09825833 2024-10-31 09825833 core:WithinOneYear 2025-10-31 09825833 core:WithinOneYear 2024-10-31 09825833 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 09825833 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 09825833 core:RevaluationReserve core:PreviouslyStatedAmount 2025-10-31 09825833 core:RevaluationReserve core:PreviouslyStatedAmount 2024-10-31 09825833 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 09825833 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 09825833 core:PreviouslyStatedAmount 2025-10-31 09825833 core:PreviouslyStatedAmount 2024-10-31 09825833 business:SmallEntities 2024-11-01 2025-10-31 09825833 business:Director2 2024-11-01 2025-10-31 09825833 countries:EnglandWales 2024-11-01 2025-10-31 09825833 business:RegisteredOffice 2024-11-01 2025-10-31 09825833 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 09825833 (England and Wales)
KM INVESTMENT HOLDINGS LTD. Unaudited accounts for the year ended 31 October 2025
KM INVESTMENT HOLDINGS LTD. Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
KM INVESTMENT HOLDINGS LTD. Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
341,500
337,500
Current assets
Debtors
5
42,277
41,583
Cash at bank and in hand
272
212
42,549
41,795
Creditors: amounts falling due within one year
6
(269,956)
(269,596)
Net current liabilities
(227,407)
(227,801)
Total assets less current liabilities
114,093
109,699
Provisions for liabilities
Deferred tax
(24,907)
(24,147)
Net assets
89,186
85,552
Capital and reserves
Called up share capital
1
1
Revaluation reserve
106,182
102,942
Profit and loss account
(16,997)
(17,391)
Shareholders' funds
89,186
85,552
For the year ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Tariq Mubarak Director Company Registration No. 09825833
- 3 -
KM INVESTMENT HOLDINGS LTD. Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
KM INVESTMENT HOLDINGS LTD. is a private company, limited by shares, registered in England and Wales, registration number 09825833. The registered office is C/O STM Consultancy, 82 Trident Court, 1 Oakcroft Road, Chessington, Surrey, KT9 1BD, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
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 taxation
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.
4
Investment property
2025
£
Fair value at 1 November 2024
337,500
Net gain from fair value adjustments
4,000
At 31 October 2025
341,500
- 4 -
KM INVESTMENT HOLDINGS LTD. Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
100
100
Other debtors
42,177
41,483
42,277
41,583
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
79,550
79,190
Other creditors
190,406
190,406
269,956
269,596
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -