Khaira Capital Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15027567

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		968,930		968,930

			968,930		968,930
Creditors: Amounts Falling Due Within One Year	5	(1,440 )		(61,591 )

NET CURRENT ASSETS (LIABILITIES)			(1,440 )		(61,591 )

TOTAL ASSETS LESS CURRENT LIABILITIES			967,490		907,339

NET ASSETS			967,490		907,339

CAPITAL AND RESERVES
Called up share capital	6		908,059		908,059
Profit and Loss Account			59,431		(720 )

SHAREHOLDERS' FUNDS			967,490		907,339

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Khaira Capital Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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

Ali Ait Hssain Director	Sebastien Remi Clement Director
10 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Khaira Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15027567 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.

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

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Dividends income

The company operates as a holding company and its activities are limited to holding investments in shares of several companies.

Turnover, where applicable, represents the fair value of consideration received or receivable for services provided in the ordinary course of business, excluding value added tax.

Revenue is recognised when the right to receive payment is established.

2.3. Investment

Investments in unlisted shares are initially recognised at cost, being the fair value of the consideration given.

Subsequent to initial recognition, unlisted investments are measured at fair value, where such value can be reliably determined. Due to the absence of an active market for these investments, the fair value is determined by the directors of the company.

Changes in fair value are recognised in the profit and loss account in the period in which they arise.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Khaira Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 August 2024	968,930

As at 31 July 2025	968,930

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	968,930

As at 1 August 2024	968,930

The company's investments consist of unlisted shares in subsidiary undertakings and in related party companies where the directors have beneficial interests. All such investments are measured at cost less accumulated impairment losses.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,440	720
Amounts owed to related parties	-	60,871

	1,440	61,591

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	908,059	908,059

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