REGISTERED NUMBER: 11124749 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

KIND PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C S Kind

D J Kind

REGISTERED OFFICE:

Church View Farm House St. Marys Close

Osgathorpe

Loughborough

LE12 9XF

REGISTERED NUMBER:

11124749 (England and Wales)

ACCOUNTANTS:

J Raftery Accountancy

16 Brookes Avenue

Croft

Leicester

Leicestershire

LE9 3GJ

FIXED ASSETS

Investment property

4

648,056

462,652

CURRENT ASSETS

Cash at bank

1,407

12,421

CREDITORS

Amounts falling due within one year

5

148,907

124,133

NET CURRENT LIABILITIES

(147,500

)

(111,712

)

TOTAL ASSETS LESS CURRENT LIABILITIES

500,556

350,940

CREDITORS

Amounts falling due after more than one year

6

492,705

342,699

NET ASSETS

7,851

8,241

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

7,751

8,141

SHAREHOLDERS' FUNDS

7,851

8,241

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 2 December 2025 and were signed on its behalf by:

D J Kind - Director

Mrs C S Kind - Director

1.	STATUTORY INFORMATION

Kind Properties 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.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

462,652

Additions

185,404

At 30 April 2025

648,056

NET BOOK VALUE

At 30 April 2025

648,056

At 30 April 2024

462,652

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

951

Directors' current accounts

148,282

122,582

Accrued expenses

625

600

148,907

124,133

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

492,705

342,699

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

492,705

342,699

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

As at the year ended 30 April 2025, there was a balance owed to the directors by the company of £148,282 (2024 £122,582). This amount is included within creditors on the balance sheet.