2022-12-122023-12-312023-12-31false14536568KTB PROPERTY INVESTMENTS 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KTB PROPERTY INVESTMENTS LIMITED

Registered Number
14536568
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2023

KTB PROPERTY INVESTMENTS LIMITED
Company Information
for the period from 12 December 2022 to 31 December 2023

Director

BLACKBURN, James

Registered Address

Harefield Farm
Kettlesing
Harrogate
HG3 2LR

Registered Number

14536568 (England and Wales)
KTB PROPERTY INVESTMENTS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

£

£

Fixed assets
Tangible assets3270,000
270,000
Current assets
Cash at bank and on hand4,270
4,270
Creditors amounts falling due within one year4(265,644)
Net current assets (liabilities)(261,374)
Total assets less current liabilities8,626
Provisions for liabilities5(2,038)
Net assets6,588
Capital and reserves
Called up share capital2
Revaluation reserve8,690
Profit and loss account(2,104)
Shareholders' funds6,588
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
BLACKBURN, James
Director
Registered Company No. 14536568
KTB PROPERTY INVESTMENTS LIMITED
Notes to the Financial Statements
for the period ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue consists of rental property income and is recognised in the month the rental income relates to.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

2023
Average number of employees during the year1
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
Additions259,272259,272
Revaluations10,72810,728
At 31 December 23270,000270,000
Net book value
At 31 December 23270,000270,000
At 11 December 22--
The historical costs of the investment property portfolio is £259,272.
4.Creditors: amounts due within one year

2023

£
Other creditors264,348
Accrued liabilities and deferred income1,296
Total265,644
5.Provisions for liabilities

2023

£
Net deferred tax liability (asset)2,038
Total2,038