REGISTERED NUMBER: 11283285 (England and Wales)

KARAI ESTATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs T Karai

N Karai

REGISTERED OFFICE:

Ross House

The Square

Stow on the Wold

Cheltenham

Gloucestershire

GL54 1AF

REGISTERED NUMBER:

11283285 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

FIXED ASSETS

Tangible assets

4

807,385

807,038

CURRENT ASSETS

Debtors

5

705

-

Cash at bank

4,114

11,438

4,819

11,438

CREDITORS

Amounts falling due within one year

6

674,557

669,322

NET CURRENT LIABILITIES

(669,738

)

(657,884

)

TOTAL ASSETS LESS CURRENT LIABILITIES

137,647

149,154

CREDITORS

Amounts falling due after more than one year

7

(99,740

)

(106,606

)

PROVISIONS FOR LIABILITIES

(263

)

(197

)

NET ASSETS

37,644

42,351

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

37,634

42,341

37,644

42,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 27 October 2026 and were signed on its behalf by:

N Karai - Director

1.	STATUTORY INFORMATION

Karai Estates 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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

806,000

3,068

809,068

Additions

-

809

809

At 31 March 2026

806,000

3,877

809,877

DEPRECIATION

At 1 April 2025

-

2,030

2,030

Charge for year

-

462

462

At 31 March 2026

-

2,492

2,492

NET BOOK VALUE

At 31 March 2026

806,000

1,385

807,385

At 31 March 2025

806,000

1,038

807,038

Cost or valuation at 31 March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2023

43,242

-

43,242

Valuation in 2024

28,000

-

28,000

Valuation in 2025

(17,000

)

-

(17,000

)

Cost

751,758

3,877

755,635

806,000

3,877

809,877

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

705

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,388

8,999

Taxation and social security

338

-

Other creditors

666,831

660,323

674,557

669,322

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

99,740

106,606