Kashmir Property Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13694872 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Kashmir Property Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S S H Ahmed

REGISTERED OFFICE:

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

REGISTERED NUMBER:

13694872 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Property, plant and equipment

5

1,071

1,260

Investment property

6

745,000

650,000

746,071

651,260

CURRENT ASSETS

Cash at bank

17,376

103,205

CREDITORS

Amounts falling due within one
year

7

752,568

722,839

NET CURRENT LIABILITIES

(735,192

)

(619,634

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,879

31,626

PROVISIONS FOR LIABILITIES

4,717

13,170

NET ASSETS

6,162

18,456

CAPITAL AND RESERVES

Called up share capital

8

200

Fair value reserve

55,816

56,145

Retained earnings

(49,854

)

(37,889

)

SHAREHOLDERS' FUNDS

6,162

18,456

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

S S H Ahmed - Director

1.	STATUTORY INFORMATION

Kashmir Property Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There have been no material departures from this standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

At the balance sheet date the company had net current liabilities of £735,192, however the director believes that the company will be able to meet its liabilities as they fall due and therefore feels it appropriate to draw up these financial statements on the going concern basis. These financial statements do not include any adjustments that would result should the company be unable to continue trading.

Turnover

Turnover represents rents receivable in the accounting period.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment properties are included in the financial statements at fair value. Gains are recognised in the income statement. Deferred tax is provided on gains at the rate expected to apply when the properties are sold.

The fair value of investment properties is determined by the director based on his knowledge of the property market and consideration of recent transactions for comparable properties. The valuation takes into account factors such as the location, condition, and market rental of the property.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

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

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

1,358

DEPRECIATION

At 1 November 2024

98

Charge for year

189

At 31 October 2025

287

NET BOOK VALUE

At 31 October 2025

1,071

At 31 October 2024

1,260

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

650,000

Additions

103,781

Revaluations

(8,781

)

At 31 October 2025

745,000

NET BOOK VALUE

At 31 October 2025

745,000

At 31 October 2024

650,000

The investment properties have been valued on 31 October 2025 by the company's directors at fair value. If the investment properties had not be revalued they would have been included at the historical cost of £684,466.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

600

-

Social security and other taxes

14,330

8,660

Other creditors

3,325

2,600

Directors' current accounts

731,571

708,579

Accruals and deferred income

2,742

3,000

752,568

722,839

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

125

A

£1

125

40

B

£1

40

35

C

£1

35

200

9.	CAPITAL COMMITMENTS

31.10.25

31.10.24

£

Contracted but not provided for in the

financial statements

-

10.	RELATED PARTY DISCLOSURES

Loans from a member of key management personnel are unsecured and bear interest at 4% with no specific repayment terms.