REGISTERED NUMBER: 09236472 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Keeling Property Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R P R Keeling

P Keeling

REGISTERED OFFICE:

FFT

Reedham House

31 King Street West

Manchester

Greater Manchester

M3 2PJ

REGISTERED NUMBER:

09236472 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Investments

4

2

2

Investment property

5

494,067

446,938

494,069

446,940

CURRENT ASSETS

Debtors

6

887,583

965,834

Cash at bank

8,784

11,003

896,367

976,837

CREDITORS

Amounts falling due within one year

7

(82,261

)

(229,057

)

NET CURRENT ASSETS

814,106

747,780

TOTAL ASSETS LESS CURRENT LIABILITIES

1,308,175

1,194,720

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,308,173

1,194,718

SHAREHOLDERS' FUNDS

1,308,175

1,194,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

P Keeling - Director

1.	STATUTORY INFORMATION

Keeling Property Holdings 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.

Investment property

Investment property comprises freehold land and buildings at cost. The directors consider that the fair value of the property is not materially different to its cost as at 31 March 2024.

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.

Other operating income

Other operating income represents the value of rents charged to tenants during the year.

Going concern

The company's financial statements for the year ended 31 March 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

2

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2024

446,938

Additions

47,129

At 31 March 2025

494,067

NET BOOK VALUE

At 31 March 2025

494,067

At 31 March 2024

446,938

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,165

1,743

Amounts owed by group undertakings

883,223

963,702

Other debtors

195

389

887,583

965,834

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

128,228

Trade creditors

-

749

Taxation and social security

8,198

9,517

Other creditors

74,063

90,563

82,261

229,057

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

128,228

9.	RELATED PARTY DISCLOSURES

Included within other creditors are amounts owing to directors totalling £60,163 (2024: £69,663). There are no fixed repayment terms and no interests is chargeable to the company in respect of this balance.