IRIS Accounts Production v25.3.0.601 09389491 Board of Directors Board of Directors 1.2.24 31.1.25 31.1.25 true false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09389491 2024-01-31 09389491 2025-01-31 09389491 2024-02-01 2025-01-31 09389491 2023-01-31 09389491 2023-02-01 2024-01-31 09389491 2024-01-31 09389491 ns15:EnglandWales 2024-02-01 2025-01-31 09389491 ns14:PoundSterling 2024-02-01 2025-01-31 09389491 ns10:Director1 2024-02-01 2025-01-31 09389491 ns10:Director2 2024-02-01 2025-01-31 09389491 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09389491 ns10:SmallEntities 2024-02-01 2025-01-31 09389491 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09389491 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 09389491 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09389491 ns10:AbridgedAccounts 2024-02-01 2025-01-31 09389491 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 09389491 ns10:OrdinaryShareClass2 2024-02-01 2025-01-31 09389491 ns10:OrdinaryShareClass3 2024-02-01 2025-01-31 09389491 ns5:CurrentFinancialInstruments 2025-01-31 09389491 ns5:CurrentFinancialInstruments 2024-01-31 09389491 ns5:ShareCapital 2025-01-31 09389491 ns5:ShareCapital 2024-01-31 09389491 ns5:RevaluationReserve 2025-01-31 09389491 ns5:RevaluationReserve 2024-01-31 09389491 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 09389491 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 09389491 ns10:RegisteredOffice 2024-02-01 2025-01-31 09389491 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-02-01 2025-01-31 09389491 ns10:OrdinaryShareClass1 2025-01-31 09389491 ns10:OrdinaryShareClass2 2025-01-31 09389491 ns10:OrdinaryShareClass3 2025-01-31

REGISTERED NUMBER: 09389491 (England and Wales)

KCS PROPERTIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

ABRIDGED BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,300,000 |  | 1,038,142 |  |

Investments | 5 | 116 |  | 116 |  |

Investment property | 6 | 269,995 |  | 148,833 |  |

3,570,111 |  | 1,187,091 |  |

CURRENT ASSETS

Debtors | 137,867 |  | 890 |  |

Cash at bank | 229,182 |  | 355,397 |  |

367,049 |  | 356,287 |  |

CREDITORS

Amounts falling due within one year | 392,455 |  | 450,949 |  |

NET CURRENT LIABILITIES | (25,406 | ) | (94,662 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,544,705 |  | 1,092,429 |  |

PROVISIONS FOR LIABILITIES | 595,755 |  | - |  |

NET ASSETS | 2,948,950 |  | 1,092,429 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 124 |  | 124 |  |

Revaluation reserve | 1,787,265 |  | - |  |

Retained earnings | 1,161,561 |  | 1,092,305 |  |

SHAREHOLDERS' FUNDS | 2,948,950 |  | 1,092,429 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

ABRIDGED BALANCE SHEET - continued

31 JANUARY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

Mr S J Walker - Director

Mrs K L L Walker - Director

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| KCS Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09389491

| Registered office: | 3 Weekley Wood Close

| Kettering

| Northamptonshire

| NN14 1UQ

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 represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 0% freehold buildings

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Debtors and creditors

| Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

| Any losses arising from impairment are recognised in the profit and loss account.

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 February 2024 | 1,038,142 |  |

| Revaluations | 2,261,858 |  |

| At 31 January 2025 | 3,300,000 |  |

| NET BOOK VALUE

| At 31 January 2025 | 3,300,000 |  |

| At 31 January 2024 | 1,038,142 |  |

| Cost or valuation at 31 January 2025 is represented by:

| Totals

£ |

| Valuation in 2025 | 2,261,858 |  |

| Cost | 1,038,142 |  |

3,300,000 |  |

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

4. | TANGIBLE FIXED ASSETS - continued

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,038,142 |  | 941,692 |  |

| Freehold land and buildings were valued on an open market basis on 1 October 2024 by David Walker Commercial Limited .

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 116 |  |

| NET BOOK VALUE

| At 31 January 2025 | 116 |  |

| At 31 January 2024 | 116 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2024 | 148,833 |  |

| Revaluations | 121,162 |  |

| At 31 January 2025 | 269,995 |  |

| NET BOOK VALUE

| At 31 January 2025 | 269,995 |  |

| At 31 January 2024 | 148,833 |  |

| Fair value at 31 January 2025 is represented by:

£ |

| Valuation in 2025 | 121,162 |  |

| Cost | 148,833 |  |

269,995 |  |

| KCS PROPERTIES LIMITED (REGISTERED NUMBER: 09389491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

6. | INVESTMENT PROPERTY - continued

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 148,833 |  | 148,833 |  |

| Investment property was valued on an open market basis on 2 October 2024 by Goodwin Residential Limited .

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 14 | Ordinary B | £1 | 14 |  | 14 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

124 |  | 124 |  |