REGISTERED NUMBER: SC649097 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2026 to 30 September 2026

for

Kamalesha Property Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr K K Madhok

Mrs E Madhok

REGISTERED OFFICE:

11 Sherbrooke Gardens

Glasgow

G41 4HU

REGISTERED NUMBER:

SC649097 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

-

607,173

CURRENT ASSETS

Cash at bank

704,477

52,856

CREDITORS

Amounts falling due within one year

5

163,008

7,606

NET CURRENT ASSETS

541,469

45,250

TOTAL ASSETS LESS CURRENT LIABILITIES

541,469

652,423

CREDITORS

Amounts falling due after more than one year

6

-

596,253

NET ASSETS

541,469

56,170

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

541,369

56,070

SHAREHOLDERS' FUNDS

541,469

56,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

Dr K K Madhok - Director

1.	STATUTORY INFORMATION

Kamalesha Property Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2026 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2026

607,173

Disposals

(607,173

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 31 March 2026

607,173

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

31.3.26

£

£

Tax

161,766

5,194

Directors' current accounts

1,242

1,242

Accrued expenses

-

1,170

163,008

7,606

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.26

31.3.26

£

£

Bank loans more 5 yr by instal

-

596,253

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

596,253

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.26

31.3.26

value:

£

£

50

Ordinary B

1

50

50

50

Ordinary A

1

50

50

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2026 and the year ended 31 March 2026:

30.9.26

31.3.26

£

£

Dr K K Madhok

Balance outstanding at start of period

(1,242

)

(94,930

)

Amounts advanced

-

94,000

Amounts repaid

-

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(1,242

)

(1,242

)