KB Property Investments Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 07819076

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		557,923		555,494
Cash at bank and in hand		38,552		37,282

		596,475		592,776
Creditors: Amounts Falling Due Within One Year		(507,612 )		(518,600 )

NET CURRENT ASSETS (LIABILITIES)			88,863		74,176

TOTAL ASSETS LESS CURRENT LIABILITIES			88,863		74,176

Creditors: Amounts Falling Due After More Than One Year			(6,875 )		(13,991 )

NET ASSETS			81,988		60,185

CAPITAL AND RESERVES
Called up share capital	4		2		2
Profit and Loss Account			81,986		60,183

SHAREHOLDERS' FUNDS			81,988		60,185

Page 1

Page 2

KB Property Investments Limited

Abridged Balance Sheet (continued)

As At 27 February 2025

For the year ending 27 February 2025 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 27 February 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Karen Scott

Director

22nd October 2025

The notes on page 3 form part of these financial statements.

1. General Information

KB Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07819076 . The registered office is 14 Calver Close, Belper, DE56 1TS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.4. 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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2