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REGISTERED NUMBER: 13175945 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022

FOR

KIESER PROPERTY HOLDINGS LIMITED

KIESER PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 13175945)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

KIESER PROPERTY HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022







DIRECTOR: P J Kieser





REGISTERED OFFICE: Avebury House
6 St Peter Street
Winchester
Hampshire
SO23 8BN





REGISTERED NUMBER: 13175945 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Chartered Accountants
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN

KIESER PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 13175945)

BALANCE SHEET
31 MARCH 2022

Notes £    £   
FIXED ASSETS
Tangible assets 4 1,795,000
Investment property 5 1,432,759
3,227,759

CURRENT ASSETS
Cash at bank 45,188

CREDITORS
Amounts falling due within one year 6 6,170
NET CURRENT ASSETS 39,018
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,266,777

CAPITAL AND RESERVES
Called up share capital 3,000,001
Fair value reserve 7 273,246
Retained earnings (6,470 )
3,266,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 September 2022 and were signed by:





P J Kieser - Director


KIESER PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 13175945)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022


1. STATUTORY INFORMATION

Kieser Property Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended my management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing balance method.

Depreciation is provided on the following basis:

Plant & Machinery etc - 25% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recongised in the Income Statement.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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.


KIESER PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 13175945)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022


2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 1,795,000
At 31 March 2022 1,795,000
NET BOOK VALUE
At 31 March 2022 1,795,000

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 1,432,759
At 31 March 2022 1,432,759
NET BOOK VALUE
At 31 March 2022 1,432,759

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 4,170
Other creditors 2,000
6,170

KIESER PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 13175945)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 3 FEBRUARY 2021 TO 31 MARCH 2022


7. RESERVES
Fair
value
reserve
£   
Additions 273,246

At 31 March 2022 273,246

8. RELATED PARTY DISCLOSURES

In order to segregate the property and trade of Astroflame (Fireseals) Limited, the residential and commercial properties have been transferred to Kieser Property Holdings Limited. The transactions took place during the year. Mr P Kieser, a director of Astroflame (Fireseals) Limited owns the 100% shareholding in Kieser Property Holdings Limited. HMRC clearance was obtained for all restructuring transactions.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KIESER PROPERTY HOLDINGS LIMITED


The following reproduces the text of the report prepared for the director 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 Director 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 Kieser Property Holdings Limited for the period ended 31 March 2022 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kieser Property Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kieser Property Holdings Limited and state those matters that we have agreed to state to the director of Kieser Property Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kieser Property Holdings Limited and its director for our work or for this report.

It is your duty to ensure that Kieser Property Holdings 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 loss of Kieser Property Holdings Limited. You consider that Kieser Property Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Kieser Property Holdings 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.






Rothmans LLP
Chartered Accountants
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN


7 September 2022