REGISTERED NUMBER: 01782572 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kamal Electronics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Sahota

Mrs H Sahota

SECRETARY:

Mrs H Sahota

REGISTERED OFFICE:

273 Great West Road

Hounslow

Middlesex

TW5 0DE

REGISTERED NUMBER:

01782572 (England and Wales)

ACCOUNTANTS:

Business Ledger Limited

Chartered Certified Accountants

3 Waterside Drive

Langley

Berkshire

SL3 6EZ

FIXED ASSETS

Tangible assets

4

853

320

CURRENT ASSETS

Debtors

5

53,283

36,971

Cash at bank and in hand

14,756

25,714

68,039

62,685

CREDITORS

Amounts falling due within one year

6

35,606

29,362

NET CURRENT ASSETS

32,433

33,323

TOTAL ASSETS LESS CURRENT LIABILITIES

33,286

33,643

PROVISIONS FOR LIABILITIES

81

81

NET ASSETS

33,205

33,562

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

33,203

33,560

SHAREHOLDERS' FUNDS

33,205

33,562

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.

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 September 2026 and were signed on its behalf by:

H Sahota - Director

1.	STATUTORY INFORMATION

Kamal Electronics Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover, which excludes value added tax, represents the invoiced value of work, adjusted to reflect the policy of income recognition as detailed below.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Income recognition

Revenue is recognised in accordance with UITF40 'Revenue recognition and service contracts' under which the revenue and profit are reflected in the accounts as the right to consideration is earned.

Accrued income

For all unbilled work at the balance sheet date accrued income is valued to reflect the proportion of the consideration due to the extent that the performance has been completed or partially completed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

8,295

Additions

817

At 31 December 2025

9,112

DEPRECIATION

At 1 January 2025

7,975

Charge for year

284

At 31 December 2025

8,259

NET BOOK VALUE

At 31 December 2025

853

At 31 December 2024

320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

37,283

18,489

Other debtors

16,000

18,482

53,283

36,971

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

825

1,364

Taxation and social security

2,033

1,580

Other creditors

32,748

26,418

35,606

29,362

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2024 - £1,000) were paid to the directors .

At the year end, the company owed the director £30,927 (2024 - £25,498). The loan is interest free and repayable on demand.