Company Registration No. 08814771 (England and Wales)
KPC II INVESTMENTS LTD
Unaudited accounts
for the year ended 31 March 2025
KPC II INVESTMENTS LTD
Unaudited accounts
Contents
KPC II INVESTMENTS LTD
Company Information
for the year ended 31 March 2025
Directors
Mr James Tillman
Mr Hugo Robinson
Company Number
08814771 (England and Wales)
Registered Office
27 HANSON STREET
LONDON
W1W 6TR
KPC II INVESTMENTS LTD
Statement of financial position
as at 31 March 2025
Creditors: amounts falling due within one year
(7,619)
(6,832)
Net current assets
3,896
4,684
Called up share capital
2
2
Profit and loss account
4,694
5,482
Shareholders' funds
4,696
5,484
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by
Mr Hugo Robinson
Director
Company Registration No. 08814771
KPC II INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 March 2025
KPC II INVESTMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08814771. The registered office is 27 HANSON STREET, LONDON, W1W 6TR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Monetary 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 the transaction. Exchange differences are taken to the profit and loss account.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where material. No deferred tax asset has been recognised due to the uncertainty of future taxable profits.
Investments in LLP interests are carried at cost less impairment in the company’s financial statements.
The financial statements have been prepared on a going concern basis. The members of Kings Park Capital LLP have indicated continued financial support for at least 12 months from approval of these accounts.
4
Investments
Subsidiary undertakings
Valuation at 1 April 2024
800
Valuation at 31 March 2025
800
The Company is a designated member of KPC II GP LLP.
Amounts falling due within one year
Amounts due from group undertakings etc.
11,515
11,516
KPC II INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
7,619
6,832
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Transactions with related parties
The company’s turnover (Note 4) arises from allocations from KPC II GP LLP. Amounts due from group undertakings: £11,515 (2024: £11,516). Amounts owed to group undertakings: £7,619 (2024: £6,832). Balances are unsecured, interest-free and repayable on demand.
In the prior year, the company’s allocation from KPC II GP LLP was misstated. The error has been corrected by restating the comparative information. The impact was to increase turnover and profit after tax for the year ended 31 March 2024 by £505,320 and to increase retained earnings at 31 March 2024 by £505,320.
Current-year results are unaffected.
Effect on 2024:
• Turnover: +£505,320
• Profit after tax: +£505,320
• Retained earnings at 31 March 2024: +£505,320
The ultimate parent undertaking and controlling party is Kings Park Capital LLP
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).