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REGISTERED NUMBER: 14016843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KEHOE INVESTMENTS LIMITED

KEHOE INVESTMENTS LIMITED (REGISTERED NUMBER: 14016843) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| KEHOE INVESTMENTS LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTOR: | M E Kehoe

| REGISTERED OFFICE: | Unit 1 Hamansfield

| Wing Road

| Stewkley

| LU7 0JB

| REGISTERED NUMBER: | 14016843 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

KEHOE INVESTMENTS LIMITED (REGISTERED NUMBER: 14016843) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,700 |  | 3,520 |  |

Investment property | 5 | 2,779,723 |  | 2,699,723 |  |

2,785,423 |  | 2,703,243 |  |

CURRENT ASSETS

Debtors | 6 | 262,515 |  | 127,451 |  |

Cash at bank and in hand | 881,534 |  | 1,004,859 |  |

1,144,049 |  | 1,132,310 |  |

CREDITORS

Amounts falling due within one year | 7 | (28,820 | ) | (3,370 | ) |

NET CURRENT ASSETS | 1,115,229 |  | 1,128,940 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,900,652 |  | 3,832,183 |  |

CAPITAL AND RESERVES

Called up share capital | 2,226,139 |  | 2,226,139 |  |

Retained earnings | 1,674,513 |  | 1,606,044 |  |

3,900,652 |  | 3,832,183 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 October 2025 and were signed by:

M E Kehoe - Director

KEHOE INVESTMENTS LIMITED (REGISTERED NUMBER: 14016843) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Kehoe Investments Limited is a limited company, registered in England and Wales. Its registered office address is Unit 1, Hamansfield, Wing Road, Stewkley, LU7 0JB and the registered number is 14016843.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of goods and services

| Revenue from a contract to provide goods and services is recognised in the period in which the goods and

| services are provided in accordance with the stage of completion of the contract when all of the following

| conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably

| Tangible fixed assets

| Tangible fixed assets 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 by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Fixtures and fittings 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

| recognised in profit or loss.

| 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.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

KEHOE INVESTMENTS LIMITED (REGISTERED NUMBER: 14016843) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 3,595 |  |

| Additions | 4,080 |  |

| At 31 March 2025 | 7,675 |  |

| DEPRECIATION

| At 1 April 2024 | 75 |  |

| Charge for year | 1,900 |  |

| At 31 March 2025 | 1,975 |  |

| NET BOOK VALUE

| At 31 March 2025 | 5,700 |  |

| At 31 March 2024 | 3,520 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 2,699,723 |  |

| Additions | 80,000 |  |

| At 31 March 2025 | 2,779,723 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,779,723 |  |

| At 31 March 2024 | 2,699,723 |  |

KEHOE INVESTMENTS LIMITED (REGISTERED NUMBER: 14016843) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 2,779,723 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 72,361 |  | 1,393 |  |

| Other debtors | 190,154 |  | 126,058 |  |

262,515 |  | 127,451 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,348 |  | - |  |

| Taxation and social security | 25,712 |  | 612 |  |

| Other creditors | 1,760 |  | 2,758 |  |

28,820 |  | 3,370 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, the company charged rent of £72,000 (2024: £Nil) to a company with common directors. At the year end, a balance of £72,000 (2024: £Nil) was owed from the company. This is within trade and other debtors at the year end.

| At the year end, a balance of £127,582 (2024: £125,332) was owed from a company with common directors. This is within other debtors at the year end.

| At the year end, a balance of £62,572 (2024: £Nil) was owed from a company with common directors This is within other debtors at the year end.. This is within other debtors at the year end.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Kehoe Investment Holdings Limited, a company registered in England and Wales.