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2022-06-30 12058443 17 2021-07-01 2022-06-30 12058443 frs-core:CurrentFinancialInstruments 17 2022-06-30 12058443 frs-core:Non-currentFinancialInstruments 17 2022-06-30 12058443 18 2021-07-01 2022-06-30 12058443 frs-core:CurrentFinancialInstruments 18 2022-06-30 12058443 frs-core:Non-currentFinancialInstruments 18 2022-06-30 12058443 19 2021-07-01 2022-06-30 12058443 frs-core:CurrentFinancialInstruments 19 2022-06-30 12058443 frs-core:Non-currentFinancialInstruments 19 2022-06-30 12058443 20 2021-07-01 2022-06-30 12058443 frs-core:CurrentFinancialInstruments 20 2022-06-30 12058443 frs-core:Non-currentFinancialInstruments 20 2022-06-30 12058443 dpl-frs:Item1 2021-07-01 2022-06-30 12058443 dpl-frs:Item1 2021-06-30 12058443 dpl-frs:Item1 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 12058443 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12058443 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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dpl-frs:Item6 2021-06-30 12058443 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12058443 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 12058443 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 12058443 dpl-frs:Item7 2021-07-01 2022-06-30 12058443 dpl-frs:Item7 2021-06-30 12058443 dpl-frs:Item7 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 12058443 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12058443 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 12058443 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 12058443 dpl-frs:Item8 2021-07-01 2022-06-30 12058443 dpl-frs:Item8 2021-06-30 12058443 dpl-frs:Item8 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 12058443 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 12058443 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12058443 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 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Registered number: 12058443
KPII Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12058443
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 204,670 161,015
204,670 161,015
CURRENT ASSETS
Cash at bank and in hand 2,894 9,676
2,894 9,676
Creditors: Amounts Falling Due Within One Year 5 (165,255 ) (122,503 )
NET CURRENT ASSETS (LIABILITIES) (162,361 ) (112,827 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,309 48,188
Creditors: Amounts Falling Due After More Than One Year 6 (71,427 ) (69,545 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,251 ) (1,251 )
NET LIABILITIES (30,369 ) (22,608 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (30,469 ) (22,708 )
SHAREHOLDERS' FUNDS (30,369) (22,608)
Page 1
Page 2
For the year ending 30 June 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
Patrick Tayah
Director
8 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KPII Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12058443 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
2.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 July 2022 161,015
Additions 34,670
Revaluation 8,985
As at 30 June 2023 204,670
Net Book Value
As at 30 June 2023 204,670
As at 1 July 2022 161,015
The investment properties were valued on 30 June 2023, by the director of the company based on the assessment of available market information and property condition. The director believes that the valuation would not be materially different from the professional valuation.
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 1,000 1,515
Directors' loan accounts 164,255 120,988
165,255 122,503
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,190 38,190
Amounts owed to related parties 33,237 31,355
71,427 69,545
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 38,190 38,190
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in creditors due within one year is an amount of £164,255 (2022: £120,988) owed to its directors. The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of £33,237 (2022: £31,355) owed to related parties, which is unsecured and repayable after one year. During the year, loan interest totalling to £1,881 has been accrued on this loan.
Page 4