Kaylan Shah Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06507129

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		34,861		50,949
Tangible Assets	5		31,380		37,013

			66,241		87,962
CURRENT ASSETS
Stocks		23,559		28,575
Debtors	6	393,624		366,458
Cash at bank and in hand		21,846		37,618

		439,029		432,651
Creditors: Amounts Falling Due Within One Year	7	(77,140 )		(91,680 )

NET CURRENT ASSETS (LIABILITIES)			361,889		340,971

TOTAL ASSETS LESS CURRENT LIABILITIES			428,130		428,933

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(7,394 )		(6,632 )

NET ASSETS			420,736		422,301

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			420,636		422,201

SHAREHOLDERS' FUNDS			420,736		422,301

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Kaylan Shah Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 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

Mr Ankur Shah

Director

20/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Kaylan Shah Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06507129 . The registered office is 67 Westbury Avenue, Wood Green, London, N22 6SA.

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

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the term of the lease
Plant & Machinery	25% on reducing balance
Motor Vehicles	15% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Average number of employees	4	4

	4	4

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	321,748

As at 31 March 2026	321,748

Amortisation
As at 1 April 2025	270,799
Provided during the period	16,088

As at 31 March 2026	286,887

Net Book Value
As at 31 March 2026	34,861

As at 1 April 2025	50,949

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	4,572	20,579	49,590	40,724
Additions	-	577	-	-

As at 31 March 2026	4,572	21,156	49,590	40,724

...CONTINUED

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	2,462	20,043	23,704	35,200
Provided during the period	305	278	3,883	1,381

As at 31 March 2026	2,767	20,321	27,587	36,581

Net Book Value
As at 31 March 2026	1,805	835	22,003	4,143

As at 1 April 2025	2,110	536	25,886	5,524


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	18,835	134,300
Additions	915	1,492

As at 31 March 2026	19,750	135,792

Depreciation
As at 1 April 2025	15,878	97,287
Provided during the period	1,278	7,125

As at 31 March 2026	17,156	104,412

Net Book Value
As at 31 March 2026	2,594	31,380

As at 1 April 2025	2,957	37,013

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	56,156	51,611
Prepayments and accrued income	3,765	3,516
Other debtors	12,000	12,000
VAT	5,478	4,996
Amounts owed by subsidiaries	316,225	294,335

	393,624	366,458

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Kaylan Shah Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	47,796	62,402
Corporation tax	13,915	15,576
Other taxes and social security	360	137
Accruals and deferred income	3,930	3,905
Directors' loan accounts	11,139	9,660

	77,140	91,680

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Accelerated capital allowances	7,394	6,632

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	42,000	42,000

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