For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

KAM Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bannerley Road, Garretts Green, Birmingham, West Midlands, England, B33 0SL.

During the prior period, the company changed its accounting reference date from 31 May to 30 November in order to better align with internal reporting and operational cycles. As a result, these financial statements were prepared for an extended 18-month period. Comparative figures presented are for the 18-month period ended and are therefore not directly comparable.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents the total income receivable in the ordinary course of business during the year and is stated net of value added tax (VAT) where applicable.

Turnover comprises:

Rental income and management charges

Rental income and management charges receivable from the company's wholly owned subsidiary. Income is recognised on an accruals basis when the company has the right to consideration, and it is probable that the economic benefits will flow to the company. Turnover is stated net of value added tax where applicable.

Leasehold property income

Rental income derived from the short leasehold property is recognised on an accruals basis over the lease term, consistent with the underlying lease arrangements.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The short leasehold property is held at historical cost and no depreciation has been provided. The director reviews the carrying value annually to ensure it is not materially misstated.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

At each reporting date, the company assesses whether there is any indication that tangible fixed assets may be impaired. If such an indication exists, the recoverable amount is estimated and the asset is written down to this amount if lower than carrying value. Impairment losses are recognised in profit or loss unless the asset is carried at a revalued amount, in which case the loss is treated as a revaluation decrease. Reversals of impairment are recognised when the reason for the original impairment no longer applies, but only to the extent that the asset’s carrying amount does not exceed the amount that would have been determined had no impairment been recognised.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Debtors and creditors receivable or payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are

recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Investment properties rented to another group entity have been accounted for using the cost model. The carrying value of these investment properties included within tangible fixed assets is £357,328 (2024 - £369,866).

During the year the directors entered into the following advances and credits with the company: