REGISTERED NUMBER: 12128830 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

KAYES PROPERTY INVESTMENT LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

Director:

Miss L Kuldip

Registered office:

9 Julie Croft

Coseley

Bilston

West Midlands

WV14 8YT

Registered number:

12128830 (England and Wales)

Accountants:

Workwell People Solutions Limited

4th Floor

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Workwell People Solutions Limited

4th Floor

Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

Date: .............................................

Fixed assets

Tangible assets

5

2,452

(3,078

)

Investment property

6

770,000

699,000

772,452

695,922

Current assets

Debtors

7

-

20,441

Cash at bank

8,198

8,444

8,198

28,885

Creditors

Amounts falling due within one year

8

249,095

208,160

Net current liabilities

(240,897

)

(179,275

)

Total assets less current liabilities

531,555

516,647

Creditors

Amounts falling due after more than one year

9

(537,160

)

(383,349

)

Provisions for liabilities

(43,326

)

(29,837

)

Net (liabilities)/assets

(48,931

)

103,461

Capital and reserves

Called up share capital

10

1

1

Fair value reserve

184,702

127,192

Retained earnings

(233,634

)

(23,732

)

Shareholders' funds

(48,931

)

103,461

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 December 2025 and were signed by:

Miss L Kuldip - Director

1.	Statutory information

Kayes Property Investment 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

At the balance sheet date, the company's liabilities exceed its assets. The company has received assurances from its shareholders that they will continue to give full financial support to the company for the next twelve months.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

33% on 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.

4.	Employees and directors

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

5.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 August 2024

9,234

Additions

3,678

At 31 July 2025

12,912

Depreciation

At 1 August 2024

12,312

Charge for year

(1,852

)

At 31 July 2025

10,460

Net book value

At 31 July 2025

2,452

At 31 July 2024

(3,078

)

6.	Investment property

Total

£

Fair value

At 1 August 2024

699,000

Additions

196,250

Revaluations

(125,250

)

At 31 July 2025

770,000

Net book value

At 31 July 2025

770,000

At 31 July 2024

699,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2021

(41,807

)

Valuation in 2022

(26,125

)

Valuation in 2023

85,960

Valuation in 2024

139,000

Valuation in 2025

(125,250

)

Cost

738,222

770,000

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

20,441

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Corporation Tax

-

65

Other Creditors

248,784

207,784

Directors' current accounts

311

311

249,095

208,160

Other creditors include an amount of £248,784 payable to Kayes Consulting Limited in which Ms. Kuldip Ludhar, is the director of the company.

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans more 5 yr by instal

537,160

383,349

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

537,160

383,349

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Miss L Kuldip

Balance outstanding at start of year

(311

)

(311

)

Amounts advanced

-

108

Amounts repaid

-

(108

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(311

)

(311

)