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Registered number: 11380452
Kilmal Property Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Kilmal Property Ltd For The Year Ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kilmal Property Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Kilmal Property Ltd , as a body, in accordance with the terms of our engagement letter dated 13 June 2018. Our work has been undertaken solely to prepare for your approval the accounts of Kilmal Property Ltd and state those matters that we have agreed to state to the directors of Kilmal Property Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kilmal Property Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Kilmal Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kilmal Property Ltd . You consider that Kilmal Property Ltd 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 accounts of Kilmal Property Ltd . 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 financial statements.
Signed
2nd February 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 11380452
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 469,289 178,698
469,289 178,698
CURRENT ASSETS
Debtors 5 177,597 670
177,597 670
Creditors: Amounts Falling Due Within One Year 6 (305,175 ) (174,316 )
NET CURRENT ASSETS (LIABILITIES) (127,578 ) (173,646 )
TOTAL ASSETS LESS CURRENT LIABILITIES 341,711 5,052
Creditors: Amounts Falling Due After More Than One Year 7 (289,435 ) -
NET ASSETS 52,276 5,052
CAPITAL AND RESERVES
Called up share capital 10 50 100
Profit and Loss Account 52,226 4,952
SHAREHOLDERS' FUNDS 52,276 5,052
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For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Laurence Kilcommons
Director
2nd February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Kilmal Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11380452 . The registered office is Unit 3, Building 2, The Colony, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The principal place of business is Second Floor, Grampian House, 144 - 146 Deansgate, Manchester, M3 3EE
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Security
There is a fixed and floating charge registered at Companies House over the property known as Old wool House,Old wool Land, Cheadle, also the land being at 179 Bramhall Lane, Davenport, Stockport SK2 6JA
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
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4. Investment Property
2023
£
Fair Value
As at 1 June 2022 178,698
Additions 469,289
Disposals (178,698 )
As at 31 May 2023 469,289
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 87,497 -
Other debtors 90,100 100
177,597 100
Due after more than one year
Other debtors - 570
- 570
177,597 670
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to group undertakings 172,537 172,288
Other creditors 102,000 1,000
Taxation and social security 30,638 1,028
305,175 174,316
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 289,435 -
289,435 -
8. Deferred Taxation
The provision for deferred tax is made up as follows:
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2022 (570 ) (570)
Utilised 570 570
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10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 50 each 50 100
Page 6