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KE FAMILY INVESTMENTS LIMITED

Registered Number
SC606150
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

KE FAMILY INVESTMENTS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

KE, Jin Zhuan
XU, Yinzhi

Registered Address

9 Royal Crescent
Glasgow
G3 7SP

Registered Number

SC606150 (Scotland)
KE FAMILY INVESTMENTS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments440,87840,518
Investment property3443,280385,000
484,158425,518
Current assets
Debtors352,00048,715
Cash at bank and on hand30,18452,421
382,184101,136
Creditors amounts falling due within one year5(423,205)(193,236)
Net current assets (liabilities)(41,021)(92,100)
Total assets less current liabilities443,137333,418
Provisions for liabilities6(2,070)(2,070)
Net assets441,067331,348
Capital and reserves
Called up share capital100100
Revaluation reserve8,8248,824
Profit and loss account432,143322,424
Shareholders' funds7441,067331,348
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
KE, Jin Zhuan
Director
Registered Company No. SC606150
KE FAMILY INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain assets, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
The turnover shown in the profit and loss account represents the rental and dividends income receivable for the year. Income is recognised on the basis of rent due for the year and dividends received from unlisted investments in the year.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year11
3.Investment property
The investment properties were revalued by the director on 31 August 2024. The opening fair value represents : Cost in 2023 £374,105 Valuation surplus in 2023 £10,895

£
Fair value at 01 September 23385,000
Additions58,280
At 31 August 24443,280
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 September 2340,51840,518
Additions360360
At 31 August 2440,87840,878
Net book value
At 31 August 2440,87840,878
At 31 August 2340,51840,518

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security5502,802
Other creditors421,310188,928
Accrued liabilities and deferred income1,3451,506
Total423,205193,236
Included within other creditors are loans from the directors of £302,100 (2023: 166,428) and a loan from shareholders of £6,710 (2023: £48,290 debtor). These amounts are interest free and repayable on demand.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,0702,070
Total2,0702,070
7.Revaluation reserve

£
Reserve at 01 September 238,824
At 31 August 248,824
8.Related party transactions
The loan balance due to directors amounted to £302,100 (2023: £166,428) at the year end. The loan balance due to shareholders amounted to £6,710 (2023: £48,290 debtor) at the year end.