KAZME LTD - Filleted accounts

Registered number

SC376347

KAZME LTD

Filleted Accounts

30 April 2026

KAZME LTD
Registered number:		SC376347
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		45,635			46,223
			45,636			46,224

Current assets
Stocks		-			-
Debtors	5	49,435			41,067
Cash at bank and in hand		9,172			17,980
		58,607			59,047

Creditors: amounts falling due within one year	6	(22,691)			(31,771)

Net current assets			35,916			27,276

Total assets less current liabilities			81,552			73,500

Creditors: amounts falling due after more than one year	7		(833)			(10,833)

Provisions for liabilities			-			-


Net assets			80,719			62,667

Capital and reserves
Called up share capital			-			-
Share premium			1			1
Profit and loss account			80,718			62,666

Shareholder's funds			80,719			62,667

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




SYED KAZMI
Director
Approved by the board on 21 May 2026

KAZME LTD
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2025							1
	Additions							-
	Disposals							-
	At 30 April 2026							1

	Amortisation
	At 1 May 2025							-
	Provided during the year							-
	On disposals							-
	At 30 April 2026							-

	Net book value
	At 30 April 2026							1
	At 30 April 2025							1

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	40,340		3,424		5,000		48,764
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 April 2026	40,340		3,424		5,000		48,764

	Depreciation
	At 1 May 2025	-		821		1,720		2,541
	Charge for the year	-		260		328		588
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 April 2026	-		1,081		2,048		3,129

	Net book value
	At 30 April 2026	40,340		2,343		2,952		45,635
	At 30 April 2025	40,340		2,603		3,280		46,223






5	Debtors					2026		2025
£							£

	Other debtors					49,435		41,067
						49,435		41,067

	Amounts due after more than one year included above					-		-




6	Creditors: amounts falling due within one year					2026		2025
£							£

	Accruals					1,650		1,800
	Taxation and social security costs					20,311		29,474
	Other creditors					730		497
						22,691		31,771


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					833		10,833
						833		10,833



8	Other information

	KAZME LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	28 DUNOON AVENUE

	KILMARNOCK

	KA3 1SY