Khamkar Ltd Final Accounts To 31-05-26

Company Registration No. 08071928 (England & Wales)

Khamkar Ltd
Unaudited Accounts
for the period ended 31 May 2026

Khamkar Ltd
Statement of financial position
as at 31 May 2026

2026

2025

Fixed assets

Tangible assets

4

1,052

27,388

1,052

27,388

Current assets

Debtors

5

287,537

333,217

Cash at bank and in hand

48,597

22,772

336,134

355,989

Creditors: amounts falling due within one period

6

(10,095)

(32,869)

Net current assets

326,039

323,121

Total assets less current liabilities

327,091

350,509

Creditors: amounts falling due after more than one period

-

(31,279)

Provisions for liabilities

Deferred tax

(263)

(6,847)

(263)

(6,847)

Net assets

326,828

312,383

Capital and reserves

Called up share capital

150

Profit and loss account

326,678

312,233

Shareholder funds

326,828

312,383

For the year ending 31 May 2026 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 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 were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by .............................................................. KHAMKAR, Shakib, Dr Director Company Registration Number: 08071928

Khamkar Ltd
Notes to the Accounts
for the period ended 31 May 2026

1. Statutory information

Khamkar Ltd is a private company, limited by shares, registered in England & Wales, registration number 08071928. The registered office is 63 Brook Crescent, London, E4 9ES.

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.

3. Accounting policies

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.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A applicable to small entities. The financial statements have been prepared on a going concern basis.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives as follows: Plant and machinery - 20% per annum on cost; Fixtures and fittings - 20% per annum on cost; Motor vehicles - 25% per annum reducing balance; Computer equipment - 20% per annum on cost.

4. Tangible fixed assets

Plant &

Motor;

Fixtures &

Computer

Total

machinery

vehicles

fittings

equipment

Cost or valuation

At cost

At 1 June 2025

4,464

44,990

2,349

5,884

57,687

Disposals

-

(44,990)

-

(44,990)

At 31 May 2026

4,464

-

2,349

5,884

12,697

Depreciation

At 1 June 2025

4,347

19,683

827

5,442

30,299

Charge for the year

118

-

470

442

1,029

On disposals

-

(19,683)

-

(19,683)

At 31 May 2026

4,464

-

1,297

5,884

11,645

Net book value

At 31 May 2026

(0)

-

1,052

0

1,052

At 31 May 2025

118

25,307

1,522

442

27,388

Khamkar Ltd
Notes to the Accounts (cont.)
for the period ended 31 May 2026

5. Debtors

2026

2025

Amounts falling due within one period

Trade debtors

-

17,048

Other debtors

287,537

316,170

287,537

333,217

6. Creditors: amounts falling due within one period

2026

2025

Obligations under finance leases and hire purchase contracts

-

6,236

Taxes and social security

10,095

24,229

Accruals

-

2,404

10,095

32,869

7. Average number of employees

During the period the average number of employees was 1 (2025: 1).

8. Taxation

The tax charge for the year comprises current corporation tax of £9,788.07, a prior year adjustment of £26.50 and a deferred tax credit of £6,584.01, resulting in a total tax charge for the year of £3,230.56.

9. Deferred taxation

At 31 May 2026 a deferred tax liability of £263.04 (2025: £6,847.05) has been recognised in respect of timing differences arising on tangible fixed assets. A deferred tax credit of £6,584.01 has been recognised in the profit and loss account for the year.

10. Called up share capital

At 31 May 2026 the company had 150 shares of £1 each allotted, called up and fully paid, comprising 44 A Ordinary shares, 44 B Ordinary shares, 10 C Ordinary shares, 2 D Ordinary shares, 30 E Ordinary shares and 20 F Shares. There were no movements in share capital during the year.

11. Directors' loans

At 1 June 2025, Ms Zahraa Kaleem owed the company £60,906.46. During the year, further amounts of £37,000.00 were advanced and repayments of £67,000.00 were received, leaving £30,906.46 due to the company at 31 May 2026. The balance was interest-free and repayable on demand. At 31 May 2026, Dr S Khamkar owed the company £367.20 in respect of his director's current account. The balance was interest-free and repayable on demand.

12. Related party transactions

SZK Estates Ltd is a related company by virtue of common control and common directors. At 1 June 2025, £255,263.47 was due to Khamkar Ltd from SZK Estates Ltd. During the year, Khamkar Ltd advanced a further £1,000.00 and no repayments were received. At 31 May 2026, £256,263.47 was due from SZK Estates Ltd. The balance was interest-free and repayable on demand.