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Registered number: 04553255
N, S. KAMBR LIMITED
UNAUDITED
ANNUAL REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
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N, S. KAMBR LIMITED
COMPANY INFORMATION
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Cooper Parry Advisory Limited
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N, S. KAMBR LIMITED
REGISTERED NUMBER: 04553255
BALANCE SHEET
AS AT 31 OCTOBER 2025
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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Provisions for liabilities
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Investment property revaluation reserve
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Page 1
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N, S. KAMBR LIMITED
REGISTERED NUMBER: 04553255
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies
Act 2006 and members have not required the company to obtain an audit for the year in question in accordance
with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 9 form part of these financial statements.
Page 2
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
1.Accounting policies
N, S. Kambr Limited is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office is 4brothers House, Wilsthorpe Road. Long Eaton, Nottingham, NG10 3LE.
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 October 2025 (2024: year ended 31 October 2024).
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Basis of preparation of financial statements
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The financial statements have been prepared on a going concern basis under the historical cost convention unless otherwise stated in these accounting policies and in accordance with Financial Reporting Standard (FRS) 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland, including section 1A of FRS 102 and the Companies Act 2006.
The following principal accounting policies have been applied:
At the balance sheet date the company had a strong net asset position. At the the time of signing these accounts, the directors have considered the going concern position and consider that this indicates that the company will continue to trade for a period of at least 12 months from the date of signing these accounts.
On that basis, the directors have prepared these accounts on a going concern basis.
Turnover is recognised to the extent that it is probable that economic benefits will flow to the company and that turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable.
Turnover relating to rent receivable is accounted for on an accruals basis.
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Repairs and maintenance are charged to the profit and loss account during the period in which they
are incurred.
Page 3
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
1.Accounting policies (continued)
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Tangible fixed assets (continued)
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Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately in the profit and loss account.
Investment property is carried at fair value determined annually by the directors based on advice received from professional surveyors and also derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account and transferred to the investment property revaluation reserve in the statement of changes in equity.
The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities such as trade and other debtors and creditors, loans from banks and
other third parties and loans with related parties.
All financial assets and liabilities are initially measured at transaction price and subsequently
measured at amortised cost.
For financial assets measured at cost less impairment, the impairment loss is measured as the
difference between an assets' carrying amount and best estimate, which is an approximation of the
amount that the company would receive for the asset if it were to be sold at the balance sheet date.
Page 4
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
1.Accounting policies (continued)
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Provisions for liabilities
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Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.
The tax charge for the year comprises of current and deferred tax.
Current tax is recognised for the amount of corporation tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates ad laws that have been enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.
Deferred tax assets are only recognised to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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The average monthly number of employees, including directors who did not receive any remuneration during the year, was 4 (2024: 4).
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Page 5
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Freehold investment property
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Investment properties were valued at fair value at the year end by the directors, based on advice received from professional surveyors.
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Page 6
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Charged to the profit and loss account
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The deferred taxation balance is made up as follows:
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Fixed asset timing differences
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Losses and other deductions
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Page 7
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Allotted, called up and fully paid
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6 (2024: 2) Ordinary shares of £1 each
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1 A Dividend Only share of £1 each
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1 B Dividend Only share of £1 each
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1 C Dividend Only share of £1 each
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1 D Dividend Only share of £1 each
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The Ordinary shares confer full voting rights, capital and dividend distributions.
Share Capital Re-designation
On 4 December 2024, the Company’s A Dividend Only, B Dividend Only, C Dividend Only and D Dividend Only shares of £1.00 each were re-designated as four Ordinary shares of £1.00 each within the issued share capital of the Company.
The re-designated Ordinary shares carry the rights and are subject to the restrictions set out in the Company’s Articles of Association.
Investment property revaluation reserve
The balance held in the investment property revaluation reserve relates to changes in the fair value of the investment properties net of the movement in associated deferred tax.
Profit and loss account
The profit and loss account represents accumulated profits and losses for prior periods less dividends paid.
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Related party transactions
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Amounts due to companies in which a director or close family member has significant interest
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Amounts due from companies in which a director or close family member has significant interest
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Amounts due to the directors are interest free, unsecured and have no fixed repayment date.
The amounts due from companies in which a director has a significant interest or where a director has a close family member who is a director and has significant interest are interest free, unsecured and have no fixed repayment date.
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Page 8
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N, S. KAMBR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
The company is controlled by R L Bhardwaj and B Bhardwaj by virtue of their majority shareholding.
Page 9
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