KAYA LANDMARKS LIMITED 31/03/2026 iXBRL

Company registration number: 13075889

KAYA LANDMARKS LIMITED

Unaudited filleted financial statements

31 March 2026

KAYA LANDMARKS LIMITED

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

KAYA LANDMARKS LIMITED

Directors and other information


	Directors	Mr Kabir Jheeta
		Mr Ravjot Singh Jheeta
		Mrs Moninder Jheeta


	Company number	13075889


	Registered office	Suite 02, Unit 14, Bourne Court
		Southend Road
		Woodford Green
		Essex
		IG8 8HD

KAYA LANDMARKS LIMITED

Statement of financial position

31 March 2026

		31/03/26		31/12/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	21,798		30,481
		_______		_______
			21,798		30,481

Current assets
Debtors	6	584,848		773,104
Cash at bank and in hand		87,318		34,172
		_______		_______
		672,166		807,276
Creditors: amounts falling due
within one year	7	( 450,220)		( 393,449)
		_______		_______
Net current assets			221,946		413,827
			_______		_______
Total assets less current liabilities			243,744		444,308


Provisions for liabilities	8		( 1,372)		-

			_______		_______
Net assets			242,372		444,308
			_______		_______

Capital and reserves
Called up share capital	10		200		200
Profit and loss account			242,172		444,108
			_______		_______
Shareholders funds			242,372		444,308
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 October 2026 , and are signed on behalf of the board by:

Mr Ravjot Singh Jheeta

Director

Company registration number: 13075889

KAYA LANDMARKS LIMITED

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Suite 02, Unit 14, Bourne Court, Southend Road, Woodford Green, Essex, IG8 8HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Revenue from services is recognised in the period in which the services are rendered, by reference to the stage of completion of the work at the reporting date, when the amount of revenue and the associated costs can be measured reliably and it is probable that the economic benefits will flow to the company.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	792	9,077	27,995	37,864
Additions	790	1,467	-	2,257
Disposals	( 142)	( 128)	-	( 270)
	_______	_______	_______	_______
At 31 March 2026	1,440	10,416	27,995	39,851
	_______	_______	_______	_______
Depreciation
At 1 January 2025	135	2,972	4,276	7,383
Charge for the period	423	2,928	7,412	10,763
Disposals	( 48)	( 45)	-	( 93)
	_______	_______	_______	_______
At 31 March 2026	510	5,855	11,688	18,053
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	930	4,561	16,307	21,798
	_______	_______	_______	_______
At 31 December 2024	657	6,105	23,719	30,481
	_______	_______	_______	_______

6. Debtors

Period ended Year ended

	31/03/26	31/12/24
	£	£
Trade debtors	487,740	500,950
Other debtors	97,108	272,154
	_______	_______
	584,848	773,104
	_______	_______

7. Creditors: amounts falling due within one year

Period ended Year ended

	31/03/26	31/12/24
	£	£
Trade creditors	269,796	210,411
Corporation tax	87,676	150,357
Social security and other taxes	48,043	12,451
Other creditors	44,705	20,230
	_______	_______
	450,220	393,449
	_______	_______

8. Provisions

	Deferred tax (note 9)	Total
	£	£
At 1 January 2025	-	-
Additions	1,372	1,372
	_______	_______
At 31 March 2026	1,372	1,372
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	31/03/26	31/12/24
	£	£
Included in provisions (note 8)	1,372	-
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	31/03/26	31/12/24
	£	£
Accelerated capital allowances	1,372	-
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	31/03/26		31/12/24
	No	£	No	£
Ordinary shares of £ 1.00 each	200	200	200	200
	_______	_______	_______	_______

11. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/03/26
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Kabir Jheeta	14,438	7,117	( 14,438)	7,117
	Mr Ravjot Singh Jheeta	20,122	9,900	( 20,122)	9,900
		_______	_______	_______	_______
		34,560	17,017	( 34,560)	17,017
		_______	_______	_______	_______

Year ended 31/12/24
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Kabir Jheeta	( 364)	14,438	364	14,438
	Mr Ravjot Singh Jheeta	( 365)	20,122	365	20,122
		_______	_______	_______	_______
		( 729)	34,560	729	34,560
		_______	_______	_______	_______

12. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	Period	Year	Period	Year
	ended	ended	ended	ended
	31/03/26	31/12/24	31/03/26	31/12/24
	£	£	£	£
Capital Homes and Investments Limited	-	-	69,944	67,576
Kamora Investments Limited	14,800	-	2,395	2,350
Kaya K Holdings Ltd	-	-	3,240	2,820
K Project Management Limited	16,000	-	-	-
	_______	_______	_______	_______

Kaya Landmarks Limited and Capital Homes and Investments Limited are under common control, Kabir Jheeta being a director and shareholder of both companies.

Kaya Landmarks Limited and Kamora Investments Limited are under common control, Ravjot Jheeta being a director and shareholder of both companies.

Kaya Landmarks Limited and Kaya K Holdings Ltd are under common control, Kabir Jheeta and Ravjot Jheeta being the shareholders and directors of both companies.

Kaya Landmarks Limited and K Project Management Limited are under common control, Kabir Jheeta being a director and shareholder of both companies.