REGISTERED NUMBER: 15334094 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Kazama Investments Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Parveen

Mr A A Hai

REGISTERED OFFICE:

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

REGISTERED NUMBER:

15334094 (England and Wales)

ACCOUNTANTS:

Lewis Smith & Co.

Chartered Certified Accountants

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

FIXED ASSETS

Investment property

4

781,778

198,267

CURRENT ASSETS

Debtors

2,100

-

Cash at bank

55,964

10,041

58,064

10,041

CREDITORS

Amounts falling due within one year

493,054

67,189

NET CURRENT LIABILITIES

(434,990

)

(57,148

)

TOTAL ASSETS LESS CURRENT LIABILITIES

346,788

141,119

CREDITORS

Amounts falling due after more than one year

5

302,239

132,944

NET ASSETS

44,549

8,175

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

44,449

8,075

SHAREHOLDERS' FUNDS

44,549

8,175

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

Mr A A Hai - Director

1.	STATUTORY INFORMATION

Kazama Investments 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.

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will not withdraw their loans until funds allow.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Rental income

Income is recognised on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

198,267

Additions

583,511

At 31 December 2025

781,778

NET BOOK VALUE

At 31 December 2025

781,778

At 31 December 2024

198,267

The directors consider that fair value is equal to cost.

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.12.25

31.12.24

£

£

Repayable by instalments

Bank loans more 5 yr by instal

279,647

121,336

The borrowings with The Mortgage Works (UK) PLC registered on 2 December 2024 and 14 May 2025 are secured over the properties to which they relate.

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

190,800

84,000

Between one and five years

102,800

112,000

In more than five years

19,000

-

312,600

196,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Rents paid during the year included £17,450 (£7,062 - 2024) to one of the directors, Mr A Hai and £128,505 (£24,138 - 2024) to members of the directors' families or companies under their control.

Rents received include £194,500 (£44,621 - 2024) from Omni Cura Supported Accommodation Services Limited, a company owned & supported by one of the directors, Mrs T Parveen. This arrangement ceased in October 2025.

9.	GOING CONCERN

The accounts have been prepared on the going concern basis as the directors have undertaken not to withdraw their loans until funds allow.