Kala And Raya Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 14002637

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,595		2,966
Tangible Assets	5		9,010		-

			11,605		2,966
CURRENT ASSETS
Debtors	6	381,784		402,187
Cash at bank and in hand		13,162		67,999

		394,946		470,186
Creditors: Amounts Falling Due Within One Year	7	(71,612 )		(150,794 )

NET CURRENT ASSETS (LIABILITIES)			323,334		319,392

TOTAL ASSETS LESS CURRENT LIABILITIES			334,939		322,358

NET ASSETS			334,939		322,358

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			334,839		322,258

SHAREHOLDERS' FUNDS			334,939		322,358

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Kala And Raya Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Ms J H Cabourn

Director

1 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kala And Raya Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14002637 . The registered office is Unit 3 Pegasus House, Pegasus Court, Tachbrook Park, Warwick, CV34 6LW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured

at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Computer Equipment	20% Straight Line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: NIL)

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Kala And Raya Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	3,707

As at 31 March 2026	3,707

Amortisation
As at 1 April 2025	741
Provided during the period	371

As at 31 March 2026	1,112

Net Book Value
As at 31 March 2026	2,595

As at 1 April 2025	2,966

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	-	-	-
Additions	7,165	4,098	11,263

As at 31 March 2026	7,165	4,098	11,263

Depreciation
As at 1 April 2025	-	-	-
Provided during the period	1,433	820	2,253

As at 31 March 2026	1,433	820	2,253

Net Book Value
As at 31 March 2026	5,732	3,278	9,010

As at 1 April 2025	-	-	-

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	12,823
Other debtors	381,784	389,364

	381,784	402,187

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Kala And Raya Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	5,986
Other creditors	66,523	130,415
Taxation and social security	5,089	14,393

	71,612	150,794

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Ultimate Controlling Party

The business is controlled equally between the directors J Cabourn and C Richey.

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