Kajal Premier Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09305235

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,280		16,780
Tangible Assets	5		615		820

			15,895		17,600
CURRENT ASSETS
Stocks	6	44,332		39,149
Debtors	7	134		102
Cash at bank and in hand		18,193		1,264

		62,659		40,515
Creditors: Amounts Falling Due Within One Year	8	(107,355 )		(78,504 )

NET CURRENT ASSETS (LIABILITIES)			(44,696 )		(37,989 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,801 )		(20,389 )

NET LIABILITIES			(28,801 )		(20,389 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(28,901 )		(20,489 )

SHAREHOLDERS' FUNDS			(28,801)		(20,389)

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Kajal Premier Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Rajeshkumar Kantibhai Patel Director	Heena Rajeshkumar Patel Director
17/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kajal Premier Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09305235 . The registered office is 120 Cavendish Place, Eastbourne, East Sussex, BN21 3TZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33.33% Straight Line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Kajal Premier Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 December 2024	30,000	1,780	31,780

As at 30 November 2025	30,000	1,780	31,780

Amortisation
As at 1 December 2024	15,000	-	15,000
Provided during the period	1,500	-	1,500

As at 30 November 2025	16,500	-	16,500

Net Book Value
As at 30 November 2025	13,500	1,780	15,280

As at 1 December 2024	15,000	1,780	16,780

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	5,530	998	6,528

As at 30 November 2025	5,530	998	6,528

Depreciation
As at 1 December 2024	4,710	998	5,708
Provided during the period	205	-	205

As at 30 November 2025	4,915	998	5,913

Net Book Value
As at 30 November 2025	615	-	615

As at 1 December 2024	820	-	820

6. Stocks

	2025	2024
	£	£
Stock	44,332	39,149

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	134	89
Other debtors	-	12
Other taxes and social security	-	1

	134	102

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Kajal Premier Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	619
Other taxes and social security	55	-
VAT	530	496
Other creditors	791	117
Accruals and deferred income	10,201	7,004
Directors' loan accounts	95,778	70,268

	107,355	78,504

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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