REGISTERED NUMBER: 10999729 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

KACH CAPITAL ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Chaudhary

Miss P Kakar

REGISTERED OFFICE:

2 The Links

Herne Bay

Kent

CT6 7GQ

BUSINESS ADDRESS:

84 Brook Street

London

W1K 5EH

REGISTERED NUMBER:

10999729 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

1,285

1,713

Investment property

6

1,305,000

1,520,000

1,306,285

1,521,713

CURRENT ASSETS

Stocks

2,039,934

1,940,957

Debtors

7

36,327

30,093

Cash at bank

15,534

619

2,091,795

1,971,669

CREDITORS

Amounts falling due within one year

8

173,953

253,902

NET CURRENT ASSETS

1,917,842

1,717,767

TOTAL ASSETS LESS CURRENT LIABILITIES

3,224,127

3,239,480

PROVISIONS FOR LIABILITIES

165,631

184,733

NET ASSETS

3,058,496

3,054,747

CAPITAL AND RESERVES

Called up share capital

9

2

2

Fair value reserve

10

688,075

785,700

Retained earnings

2,370,419

2,269,045

SHAREHOLDERS' FUNDS

3,058,496

3,054,747

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

Miss P Kakar - Director

M Chaudhary - Director

1.	STATUTORY INFORMATION

Kach Capital Estates 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.

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st November 2024

and 31st October 2025

6,366

1,208

7,574

DEPRECIATION

At 1st November 2024

5,049

812

5,861

Charge for year

329

99

428

At 31st October 2025

5,378

911

6,289

NET BOOK VALUE

At 31st October 2025

988

297

1,285

At 31st October 2024

1,317

396

1,713

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

1,520,000

Disposals

(215,000

)

At 31st October 2025

1,305,000

NET BOOK VALUE

At 31st October 2025

1,305,000

At 31st October 2024

1,520,000

Fair value at 31st October 2025 is represented by:

£

Valuation in 2023

1,305,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

36,327

30,093

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,894

13,272

Other creditors

167,059

240,630

173,953

253,902

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Fair

value

reserve

£

At 1st November 2024

785,700

Transfer between reserves

(97,625

)

At 31st October 2025

688,075

11.	RELATED PARTY DISCLOSURES

The directors are the controlling party.