Silverfin false false 31/07/2025 01/08/2024 31/07/2025 Dr K R Brown 27/07/2020 17 October 2025 The principal activity of the Company during the financial year was property investment. 12771884 2025-07-31 12771884 bus:Director1 2025-07-31 12771884 2024-07-31 12771884 core:CurrentFinancialInstruments 2025-07-31 12771884 core:CurrentFinancialInstruments 2024-07-31 12771884 core:ShareCapital 2025-07-31 12771884 core:ShareCapital 2024-07-31 12771884 core:RetainedEarningsAccumulatedLosses 2025-07-31 12771884 core:RetainedEarningsAccumulatedLosses 2024-07-31 12771884 bus:OrdinaryShareClass1 2025-07-31 12771884 2024-08-01 2025-07-31 12771884 bus:FilletedAccounts 2024-08-01 2025-07-31 12771884 bus:SmallEntities 2024-08-01 2025-07-31 12771884 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12771884 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12771884 bus:Director1 2024-08-01 2025-07-31 12771884 2023-08-01 2024-07-31 12771884 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 12771884 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 12771884 (England and Wales)

# KRBP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

KRBP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

KRBP LIMITED

## BALANCE SHEET

As at 31 July 2025
KRBP LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 651,483 |  | 651,483
|  | 651,483 |  | 651,483
Current assets |  |  |  |
Cash at bank and in hand |  | 11,011 |  | 7,610
|  | 11,011 |  | 7,610
Creditors: amounts falling due within one year | 4 | ( 546,286) |  | ( 572,620)
Net current liabilities |  | (535,275) |  | (565,010)
Total assets less current liabilities |  | 116,208 |  | 86,473
Net assets |  | 116,208 |  | 86,473
Capital and reserves |  |  |  |
Called-up share capital | 5 | 1 |  | 1
Profit and loss account |  | 116,207 |  | 86,472
Total shareholder's funds |  | 116,208 |  | 86,473

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of KRBP Limited (registered number: 12771884) were approved and authorised for issue by the Director on 17 October 2025. They were signed on its behalf by:

Dr K R Brown Director |

KRBP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
KRBP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

KRBP Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 225 Lower Blandford Road, Broadstone, BH18 8DN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line, reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 August 2024 | 651,483
As at 31 July 2025 | 651,483

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 8,170 |  | 7,570
Other creditors | 538,116 |  | 565,050
| 546,286 |  | 572,620

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1