REGISTERED NUMBER: 06130105 (England and Wales)

KALLAR VIEW CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

Chartered Certified Accountants' Report

6

CURRENT ASSETS

Debtors

4

1,653,153

756,753

Cash at bank

376,701

81,622

2,029,854

838,375

CREDITORS

Amounts falling due within one year

5

456,629

127,466

NET CURRENT ASSETS

1,573,225

710,909

TOTAL ASSETS LESS CURRENT LIABILITIES

1,573,225

710,909

CREDITORS

Amounts falling due after more than one year

6

826,610

-

NET ASSETS

746,615

710,909

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

746,515

710,809

SHAREHOLDERS' FUNDS

746,615

710,909

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 24 October 2025 and were signed on its behalf by:

Mr S Kallar - Director

1.	STATUTORY INFORMATION

Kallar View Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06130105

Registered office:

150 Station Road

Sidcup

Kent

DA15 7AB

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

693,856

7,176

Amounts recoverable on contract

951,436

700,000

Other debtors

7,861

49,577

1,653,153

756,753

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

405,465

72,167

Taxation and social security

45,154

45,700

Other creditors

6,010

9,599

456,629

127,466

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

826,610

-

7.	RELATED PARTY DISCLOSURES

Broadway House 210-214 Limited

A company in which Mr S Kallar is a director.

Sales amounting to £100,000 were invoiced to Broadway House 210-214 Limited during the year (2024: £710,000).

All transactions were undertaken on a commercial basis.

Kallar Investments Limited

A company in which Mr S Kallar is a joint shareholder.

Sales amounting to £2,275,000 were invoiced to Kallar Investments Limited during the year (2024: £2,875,000).

Amounts due from related party at the balance sheet date is £250,000 (2024: £Nil).

All transactions were undertaken on a commercial basis.

Moor Park Estates Limited

A company in which Mr S Kallar is a joint shareholder.

Sales amounting to £113,000 were invoiced to Moor Park Estates Limited during the year (2024: £234,379).

All transactions were undertaken on a commercial basis.

Kallar View Construction Midas Limited

A company controlled by a close family member.

Sales amounting to £17,143 were invoiced to Kallar View Construction Midas Limited during the year (2024: £240,000).

All transactions were undertaken on a commercial basis.

Stonewater Properties (Gravesend) Limited

A company in which a close family member of Mr S Kallar is a director.

Sales amounting to £30,000 were invoiced to Stonewater Properties (Gravesend) Limited during the year (2024: £100,000).

All transactions were undertaken on a commercial basis.

Goldsel North Limited

A company in which a close family member of Mr S Kallar is a shareholder.

Sales amounting to £1,675,000 were invoiced to Goldsel North Limited during the year (2024: £1,050,000).

All transactions were undertaken on a commercial basis.

Aasra Care Limited

A company in which Mr S Kallar is a director and an indirect shareholder.

Sales amounting to £7,650 were invoiced to Aasra Care Limited during the year (2024: £6,840)

Amount due from related party at the balance sheet date is £16,356 (2024: £7,176).

No interest is payable on this loan as there are no agreed repayment terms.

All transactions were undertaken on a commercial basis.

Kallar Limited

A company controlled my close family members of the directors.

Sales amounting to £12,032 were invoiced to Kallar Limited during the year.

Purchases amounting to £18,626 were invoiced from Kallar Limited during the year (2024: £2,875).

Amounts due to related party at the balance sheet date is £Nil (2024: £3,000).

Durham 2023 Limited

A company in which Mr S Kallar is a director and an indirect shareholder.

Sales amounting to £310,000 were invoiced to Durham 2023 Limited during the year.

All transactions were undertaken on a commercial basis.

Lion 59 Limited

A company in which Mr S Kallar is a director and an indirect shareholder.

Sales amounting to £450,000 were invoiced to Lion 59 Limited during the year.

Amount due from related party at the balance sheet date is £213,750.

No interest is payable on this loan as there are no agreed repayment terms.

All transactions were undertaken on a commercial basis.

Hythe St Limited

A company in which Mr S Kallar is a director and an indirect shareholder.

Sales amounting to £200,000 were invoiced to Hythe St Limited during the year.

Amount due from related party at the balance sheet date is £213,750.

No interest is payable on this loan as there are no agreed repayment terms.

All transactions were undertaken on a commercial basis.

Dunstans Road Limited

A company in which Mr S Kallar is a director and an indirect shareholder.

Sales amounting to £201,436 were invoiced to Dunstans Road Limited during the year.

All transactions were undertaken on a commercial basis.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kallar View Construction Limited for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Kallar View Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kallar View Construction Limited and state those matters that we have agreed to state to the Board of Directors of Kallar View Construction Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kallar View Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kallar View Construction Limited. You consider that Kallar View Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kallar View Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

24 October 2025