The directory you're looking into, is the target directory for the kernel modules. The 'build' file doesn't seem to be a Makefile and that is why you're getting a strange looking error -- No rule to make target 'modules'
To me, kali-linux looks similar to Debian. Debian is using a 'module-assistant' to do the building for you. Can you check, if the
description from the debian kernel handobok will work for you?