KG INVESTMENTS NEWBURY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Company Registration Number: 07360070

KG INVESTMENTS NEWBURY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS | PAGES
Company information | 1
Balance sheet | 2 to 3
Notes to the financial statements |  |  |  |  |  | 4 to 8

KG INVESTMENTS NEWBURY LTD
COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
DIRECTORS
S P Gosney
R P Kremer
SECRETARY
The company does not have an appointed secretary
REGISTERED OFFICE
Units B1-B3 Argents Mere
Cyril Vokins Road
Hambridge Lane
Newbury
Berkshire
RG14 5XB
COMPANY REGISTRATION NUMBER
07360070 England and Wales

KG INVESTMENTS NEWBURY LTD
BALANCE SHEET
AS AT 31 MARCH 2025
|  |  | Notes |  | 2025 |  |  |  | 2024
|  |  |  |  | £ |  |  |  | £
FIXED ASSETS
Investments | 5 |  |  |  | 2,850,000 |  |  |  | 2,850,000
CURRENT ASSETS
Debtors | 6 |  | 6,768 |  |  |  | 16,310
Cash at bank and in hand | 271,115 |  |  |  | 187,863
|  |  |  |  | 277,883 |  |  |  | 204,173
CREDITORS: Amounts falling due within one year | 7 |  | 70,102 |  |  |  | 876,661
NET CURRENT ASSETS / (LIABILITIES) | 207,781 |  |  |  | (672,488)
TOTAL ASSETS LESS CURRENT LIABILITIES | 3,057,781 |  |  |  | 2,177,512
Provisions for liabilities and charges | 209,606 |  |  |  | 209,606
NET ASSETS | 2,848,175 |  |  |  | 1,967,906
CAPITAL AND RESERVES
Called up share capital | 1,000 |  |  |  | 1,000
Distributable profit and loss account | 2,005,587 |  |  |  | 1,125,318
Non distributable profit and loss account | 841,588 |  |  |  | 841,588
SHAREHOLDERS' FUNDS | 2,848,175 |  |  |  | 1,967,906

KG INVESTMENTS NEWBURY LTD
BALANCE SHEET
AS AT 31 MARCH 2025
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.
Signed on behalf of the board of directors
S P Gosney
Director
Date approved by the board: 8 December 2025

KG INVESTMENTS NEWBURY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 | GENERAL INFORMATION
| KG Investments Newbury Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
| Units B1-B3 Argents Mere
| Cyril Vokins Road
| Hambridge Lane
| Newbury
| Berkshire
| RG14 5XB
| The financial statements are presented in Sterling, which is the functional currency of the company.
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
| Basis of preparation of financial statements
| These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
| Revenue recognition

| Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of rent receivable and service charges as soon as there is a right to consideration. Turnover is stated net of trade discounts and value added tax.
| The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

| Investment properties

| Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.
| Subsequently, investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise.

KG INVESTMENTS NEWBURY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
| Financial Instruments
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
| Financial assets are measured at cost and are assessed at the end of each reporting period for objective impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

| The impairment loss for financial assets measured at cost is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilites are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.
| If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors
| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

KG INVESTMENTS NEWBURY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
| Taxation
| Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.
| Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
| Deferred tax relating to land and investment properties that is measured at fair value is measured using the tax rates and allowances that apply to the sale of the asset.

| Current and deferred tax assets and liabilities are not discounted.
3 | CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

| The directors have made key assumptions in determination of the fair value of its investment properties in respect of the state of the property market in the location where the properties are situated and in respect of the range of reasonable fair value estimates of these assets.

4 | EMPLOYEES
| The average number of persons employed by the company (including directors) during the year was:
|  |  |  |  |  |  |  |  | 2025 |  | 2024
| Average number of employees | 2 |  | 2

KG INVESTMENTS NEWBURY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5 | FIXED ASSET INVESTMENTS
|  |  |  |  |  |  |  |  |  |  | Investment properties
|  |  |  |  |  |  |  |  |  |  | £
| Cost
| At 1 April 2024 | 2,850,000
| At 31 March 2025 | 2,850,000
| Net book value
| At 1 April 2024 | 2,850,000
| At 31 March 2025 | 2,850,000
| In the opinion of the directors, all investment properties have been stated at fair value.
| The historic cost of the investment properties is £1,798,806.
6 | DEBTORS
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Prepayments and accrued income | 6,768 |  | 9,765
| Other debtors | - |  | 6,545
|  |  |  |  |  |  |  |  | 6,768 |  | 16,310
7 | CREDITORS: Amounts falling due within one year
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Taxation and social security | 44,941 |  | 41,169
| Accruals and deferred income | 5,189 |  | 3,501
| Other creditors | 19,972 |  | 831,991
|  |  |  |  |  |  |  |  | 70,102 |  | 876,661

KG INVESTMENTS NEWBURY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8 | RELATED PARTY TRANSACTIONS
| During the year, the following transactions with related parties took place:
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| S P Gosney | The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:
| Director
| Advances from director |  |  | 9,986 |  | 1,621
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| R P Kremer | The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:
| Director
| Advances from director |  |  | 9,986 |  | 1,621
|  |  |  |  |  |  |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  | £ |  | £
| Corrus Limited
| A company under common control
| Intercompany charges | Rent and service charges charged to Corrus Limited: |  | 135,534 |  | 131,084
| Intercompany loan | Loan balance due to Corrus Limited at the year end: |  | - |  | 823,864
| Intercompany charges | Interest charged on loan balance by Corrus Limited: |  | - |  | 20,094

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