REGISTERED NUMBER: 08283759 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Kam Design & Build Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L Mistry

K Morad

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

08283759 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

9,841

11,843

Investment property

5

2,484,104

2,484,104

2,493,945

2,495,947

CURRENT ASSETS

Debtors

6

61,303

95,265

Cash at bank

37,728

18,697

99,031

113,962

CREDITORS

Amounts falling due within one year

7

(1,364,352

)

(1,427,786

)

NET CURRENT LIABILITIES

(1,265,321

)

(1,313,824

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,228,624

1,182,123

CREDITORS

Amounts falling due after more than one year

8

(375,116

)

(383,424

)

PROVISIONS FOR LIABILITIES

(2,460

)

(2,961

)

NET ASSETS

851,048

795,738

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

850,948

795,638

SHAREHOLDERS' FUNDS

851,048

795,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

K Morad - Director

1.	STATUTORY INFORMATION

Kam Design & Build Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment property.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government Grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

and 30 November 2025

4,422

248

16,804

DEPRECIATION

At 1 December 2024

4,090

213

7,232

Charge for year

83

9

1,435

At 30 November 2025

4,173

222

8,667

NET BOOK VALUE

At 30 November 2025

249

26

8,137

At 30 November 2024

332

35

9,572

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

3,000

4,455

28,929

DEPRECIATION

At 1 December 2024

2,854

2,697

17,086

Charge for year

36

439

2,002

At 30 November 2025

2,890

3,136

19,088

NET BOOK VALUE

At 30 November 2025

110

1,319

9,841

At 30 November 2024

146

1,758

11,843

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

2,484,104

NET BOOK VALUE

At 30 November 2025

2,484,104

At 30 November 2024

2,484,104

Investment property was valued by the directors on 30 November 2025 using an open market value for existing use basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

50,306

32,203

Other debtors

10,997

63,062

61,303

95,265

Other debtors includes prepayments and accrued income of £8,496 (2024 - £13,416).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

8,307

29,731

Trade creditors

150,596

96,387

Amounts owed to group undertakings

1

1

Taxation and social security

92,936

76,838

Other creditors

1,112,512

1,224,829

1,364,352

1,427,786

Other creditors includes accruals and deferred income of £17,750 (2024 - £123,099).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

375,116

383,424

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

353,368

360,554

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

383,423

396,555

Bank loans are secured by fixed charges over the investment property of the company.

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £387,470 (2024 - £399,969).