Registration number: 11157265

Kaahl Investments Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Kaahl Investments Limited

Company Information

Director

G. M. Jones

Registered office

Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Kaahl Investments Limited

(Registration number: 11157265)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Current assets
Debtors	5	333,300	330,714
Creditors: Amounts falling due within one year	6	(29,091)	(28,906)
Net assets		304,209	301,808
Capital and reserves
Called up share capital		1	1
Retained earnings		304,208	301,807
Shareholders' funds		304,209	301,808

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 October 2026
 

......................................... G. M. Jones Director

Kaahl Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Westwood House
78 Loughborough Road
Quorn
Loughborough
Leicestershire
LE12 8DX

These financial statements were authorised for issue by the director on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Tax

The tax expense for the period comprises current tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kaahl Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Debtors

Debtors are amounts due in the ordinary course of business.

Creditors

Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	680	415
UK corporation tax adjustment to prior periods	-	(148)
	680	267

5

Debtors

Current	2026 £	2025 £
Other debtors	333,300	330,714

Kaahl Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	680	415
Accruals and deferred income	1,100	1,680
Other creditors	27,311	26,811
	29,091	28,906

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

8	Related party transactions

Summary of transactions with other related parties

During the year the director received dividends amounting to £500 (2025 - £500l)

Loans to related parties

2026	Other related parties £	Total £
At start of period	159,714	159,714
Repaid	(1,453)	(1,453)
Interest transactions	4,038	4,038
At end of period	162,299	162,299

Kaahl Investments Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

2025	Other related parties £	Total £
At start of period	159,405	159,405
Advanced	50	50
Repaid	(3,772)	(3,772)
Interest transactions	4,031	4,031
At end of period	159,714	159,714

Terms of loans to related parties

The borrower is a related party of Kaahl Investments Limited by virtue of being under common control. Interest is charged at 2.50% per annum on the loan's monthly balance.