Kamija Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC693728

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Property	4		725,000		749,438

			725,000		749,438
CURRENT ASSETS
Cash at bank and in hand		20,172		13,314

		20,172		13,314
Creditors: Amounts Falling Due Within One Year	5	(293,610 )		(292,098 )

NET CURRENT ASSETS (LIABILITIES)			(273,438 )		(278,784 )

TOTAL ASSETS LESS CURRENT LIABILITIES			451,562		470,654

Creditors: Amounts Falling Due After More Than One Year	6		(485,981 )		(485,977 )

NET LIABILITIES			(34,419 )		(15,323 )

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			(34,619 )		(15,523 )

SHAREHOLDERS' FUNDS			(34,419)		(15,323)

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Kamija Ltd

Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Michael Purkiss

Director

29/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kamija Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC693728 . The registered office is 9 Ashlea Avenue, Kintore, Inverurie, Scotland, AB51 0FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, modified to include investment property at fair value, and in accordance with FRS 102 Section 1A Small Entities and the Companies Act 2006.

2.2. Going Concern Disclosure

At 31 March 2026 the company had net liabilities of £34,419. The director has confirmed he will continue to provide financial support to the company and will not seek repayment of amounts owed to him until funds permit. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.

2.3. Tangible Fixed Assets and Depreciation

Investment property is measured at fair value, with changes recognised in profit or loss. No depreciation is provided.

The fair value at 31 March 2026 is based on a valuation by the director on an open market basis, with reference to comparable market transactions.

Investment Property

Fair Value Method

2.4. Taxation

The tax charge comprises current and deferred tax. Current tax is calculated on taxable profit at rates enacted or substantively enacted at the reporting date.

Deferred tax is recognised on timing differences that have originated but not reversed at the reporting date, including fair value movements on investment property. Deferred tax assets are recognised only to the extent that it is probable they will be recovered. Deferred tax is measured at the rates expected to apply when the timing differences reverse, and is not discounted. A deferred tax asset in respect of the fair value loss has not been recognised as its recovery is uncertain.

3. Average Number of Employees

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

4. Investment Property

	Land & Property
	Investment Property
	£
Cost or Valuation
As at 1 April 2025	749,438
Revaluation	(24,438 )

As at 31 March 2026	725,000

Net Book Value
As at 31 March 2026	725,000

As at 1 April 2025	749,438

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Kamija Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	292,410	292,098
Taxation and social security	1,200	-

	293,610	292,098

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	485,981	485,977

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

8. Related Party Transactions

At 31 March 2026 the company owed the director, Mr Michael Purkiss, £292,410 (2025: £292,098). The loan is interest-free, unsecured and has no fixed repayment terms.

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