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REGISTERED NUMBER: 12043313 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KUALA ESTATES LTD
KUALA ESTATES LTD (REGISTERED NUMBER: 12043313)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KUALA ESTATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: Mr S E McBrien





REGISTERED OFFICE: C/O Langdowns DFK
Fleming Court
Leigh Road
Eastleigh
Hampshire
SO50 9PD





REGISTERED NUMBER: 12043313 (England and Wales)





Page 1
KUALA ESTATES LTD (REGISTERED NUMBER: 12043313)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,507 356
Investments 5 88 138
Investment property 6 646,000 650,000
669,595 650,494

CURRENT ASSETS
Debtors 7 21,490 235,819
Cash at bank 85,528 11,643
107,018 247,462
CREDITORS
Amounts falling due within one year 8 1,106 29,508
NET CURRENT ASSETS 105,912 217,954
TOTAL ASSETS LESS CURRENT
LIABILITIES
775,507
868,448

CREDITORS
Amounts falling due after more than one
year
9
(274,833
)
(274,833
)

PROVISIONS FOR LIABILITIES (13,629 ) (14,389 )
NET ASSETS 487,045 579,226

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 486,945 579,126
487,045 579,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:



Mr S E McBrien - Director


The notes form part of these financial statements

Page 2
KUALA ESTATES LTD (REGISTERED NUMBER: 12043313)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Kuala Estates Ltd 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 the value of letting services provided to tenants in 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.
Fixtures and fittings - 25% straight line
Motor vehicles - 25% straight line

All fixed assets are initially recorded at cost.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Page 3 continued...
KUALA ESTATES LTD (REGISTERED NUMBER: 12043313)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. ACCOUNTING POLICIES - continued

Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2024 1,830 - 1,830
Additions - 27,000 27,000
At 30 September 2025 1,830 27,000 28,830
DEPRECIATION
At 1 October 2024 1,474 - 1,474
Charge for year 356 3,493 3,849
At 30 September 2025 1,830 3,493 5,323
NET BOOK VALUE
At 30 September 2025 - 23,507 23,507
At 30 September 2024 356 - 356

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2024 138
Disposals (50 )
At 30 September 2025 88
NET BOOK VALUE
At 30 September 2025 88
At 30 September 2024 138

Page 4 continued...
KUALA ESTATES LTD (REGISTERED NUMBER: 12043313)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024 650,000
Revaluations (4,000 )
At 30 September 2025 646,000
NET BOOK VALUE
At 30 September 2025 646,000
At 30 September 2024 650,000

Investment property comprises 3 rental properties. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of average percentage increase in prices for similar properties.

Fair value at 30 September 2025 is represented by:
£   
Valuation in 2024 75,733
Valuation in 2025 (4,000 )
Cost 574,267
646,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 21,490 235,819

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security (88 ) 2,584
Other creditors 1,194 26,924
1,106 29,508

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 274,833 274,833

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
Mr S E McBrien
Balance outstanding at start of year 186,767 -
Amounts advanced - 188,393
Amounts repaid (186,767 ) (1,626 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 186,767

Page 5