Company Registration No. 12934229 (England and Wales)
Ka Shing Holdings Ltd
Unaudited accounts
for the year ended 31 October 2025
Ka Shing Holdings Ltd
Unaudited accounts
Contents
Ka Shing Holdings Ltd
Company Information
for the year ended 31 October 2025
Company Number
12934229 (England and Wales)
Registered Office
1 DUFFIELD ROAD
DERBY
DERBYSHIRE
DE1 3BB
UNITED KINGDOM
Ka Shing Holdings Ltd
Statement of financial position
as at 31 October 2025
Intangible assets
10,000
-
Tangible assets
78,674
78,674
Investment property
950,000
658,104
Debtors
5,422,110
2,275,184
Cash at bank and in hand
32,579
10,041
Creditors: amounts falling due within one year
(22,123)
(745,921)
Net current assets
5,433,459
1,540,197
Total assets less current liabilities
6,472,133
2,276,975
Creditors: amounts falling due after more than one year
(6,076,328)
(2,175,690)
Net assets
395,805
101,285
Called up share capital
12
12
Revaluation reserve
372,388
83,115
Profit and loss account
23,405
18,158
Shareholders' funds
395,805
101,285
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 director acknowledges his 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 and authorised for issue on 31 July 2026 and were signed on its behalf by
Ka Shing Cheung
Director
Company Registration No. 12934229
Ka Shing Holdings Ltd
Notes to the Accounts
for the year ended 31 October 2025
Ka Shing Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 12934229. The registered office is 1 DUFFIELD ROAD, DERBY, DERBYSHIRE, DE1 3BB, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Investments in shares are included at fair value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Ka Shing Holdings Ltd
Notes to the Accounts
for the year ended 31 October 2025
4
Intangible fixed assets
Other
Cryptocurrency held for investment purposes is classified as an intangible asset and initially recognised at cost. It is subsequently measured at cost less any accumulated amortisation and impairment losses. The carrying value is reviewed for impairment at each reporting date. Gains or losses arising on disposal are recognised in profit or loss. At the balance sheet date, the cryptocurrency assets had a carrying value of £10,000.
5
Tangible fixed assets
Plant & machinery
Fair value at 1 November 2024
658,104
Net gain from fair value adjustments
289,273
At 31 October 2025
950,000
Ka Shing Holdings Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Accrued income and prepayments
-
100
Other debtors
525,454
509,401
Amounts falling due after more than one year
Other debtors
4,896,656
1,763,214
8
Investments held as current assets
2025
2024
Unlisted investments
893
893
9
Creditors: amounts falling due within one year
2025
2024
Other creditors
20,000
728,339
Loans from directors
1,110
16,569
10
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
5,387,828
2,175,690
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).