REGISTERED NUMBER: 11135992 (England and Wales)

KPH PREMIER LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P K Mann

K S Mann

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

HA1 3EX

REGISTERED NUMBER:

11135992 (England and Wales)

ACCOUNTANTS:

Albury Associates Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

557,000

545,000

CURRENT ASSETS

Prepayments and accrued income

1,250

-

Cash at bank

32,229

16,068

33,479

16,068

CREDITORS

Amounts falling due within one year

5

203,332

212,265

NET CURRENT LIABILITIES

(169,853

)

(196,197

)

TOTAL ASSETS LESS CURRENT LIABILITIES

387,147

348,803

CREDITORS

Amounts falling due after more than one year

6

(262,516

)

(252,720

)

PROVISIONS FOR LIABILITIES

8

(21,327

)

(19,047

)

NET ASSETS

103,304

77,036

CAPITAL AND RESERVES

Called up share capital

9

500

500

Revaluation reserve

10

90,920

81,200

Retained earnings

10

11,884

(4,664

)

SHAREHOLDERS' FUNDS

103,304

77,036

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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

K S Mann - Director

1.	STATUTORY INFORMATION

Kph Premier Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover is recognised when the properties are occupied.

Investment property

Although the Companies Act require the systematic annual depreciation of fixed assets, the directors believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

Cash at bank and in hand

Cash at bank and in hand is represented by cash in hand and deposits held with financial institutions repayable without penalty or a notice of not less than 24 hour's.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 February 2024

545,000

Revaluations

12,000

At 31 January 2025

557,000

NET BOOK VALUE

At 31 January 2025

557,000

At 31 January 2024

545,000

Cost or valuation at 31 January 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

12,000

-

12,000

Cost

545,000

-

545,000

557,000

-

557,000

Freehold properties were revalued at the year-end date to their fair value of £557,000 by the Directors, based on their online research. If the freehold properties were included in the balance sheet on an historical cost basis, then the carrying amount would be £557,000 (2024 - £545,000). The directors are of the opinion that, given the static nature of the property market in recent times, the difference between the fair value and the estimated fair value was not significant, therefore they have adopted the fair value based on their research.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

180

Taxation and social security

2,788

-

Other creditors

200,544

212,085

203,332

212,265

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

262,516

252,720

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years

262,516

252,720

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

262,516

252,720

The Bank loans are secured by way of a fixed charge over the company's properties 38 Farnborough Road, Clifton, NG11 8GF and 6 Arnside Close, Nottingham, NG5 5HJ.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred Tax Movement

21,327

19,047

Deferred

tax

£

Balance at 1 February 2024

19,047

Provided during year

2,280

Freehold Property Revaluation

Balance at 31 January 2025

21,327

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A Shares

£1

100

100

100

Ordinary B Shares

£1

100

100

100

Ordinary C Shares

£1

100

100

100

Ordinary D Shares

£1

100

100

100

Ordinary E Shares

£1

100

100

500

500

All shares rank pari-passu in all respects.

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 February 2024

(4,664

)

81,200

76,536

Profit for the year

16,548

16,548

Revaluation during the year

-

9,720

9,720

At 31 January 2025

11,884

90,920

102,804

11.	RELATED PARTY DISCLOSURES

At the year-end date, included within creditors, amounts falling due within one year, is an amount of £195,384 (2024:£204,204) owed to the directors Mrs P Mann and Mr K Mann.

This amount is unsecured, interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling parties are Mrs P Mann and K Mann.