K__K_PROPERTY_INVESTMENTS_LTD_30_Jun_2025_companies_house_set_of

K & K PROPERTY INVESTMENTS LTD

Statement of Financial Position

30 June 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	52,597,563		52,326,247
Current assets
Debtors	6	175,000		345,000
Cash at bank and in hand		1,788,501		1,358,053
		1,963,501		1,703,053
Creditors: amounts falling due within one year	7	(617,810	)	(566,056	)
Net current assets		1,345,691		1,136,997
Total assets less current liabilities		53,943,254		53,463,244
Creditors: amounts falling due after more than one year	8	(15,028,923	)	(15,288,923	)
Net assets		38,914,331		38,174,321
Capital and reserves
Called up share capital		200		200
Share premium		33,459,462		33,459,462
Profit and loss account		5,454,669		4,714,659
Shareholders funds		38,914,331		38,174,321

For the year ending

30 June 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

1 September 2025

, and are signed on behalf of the board by:



Mr Khuda Bakhsh	Mr Khushi Muhammad
Director	Director

Company registration number:

10228142

K & K PROPERTY INVESTMENTS LTD

Notes to the Financial Statements

Year ended

30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

173 Upper Tooting Road

London

SW17 7TJ

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in accordance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland' and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have bene enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Tangible assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 0%

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

5 Tangible assets

	Land and buildings
	£
Cost
At 1 July 2024	52,326,247
Additions	271,316
At 30 June 2025	52,597,563
Depreciation
At 1 July 2024 and 30 June 2025	-
Carrying amount
At 30 June 2025	52,597,563
At 30 June 2024	52,326,247

6 Debtors

	2025		2024
	£		£
Other debtors	175,000		345,000

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	380,723	338,792
Other creditors	237,087	227,264
	617,810	566,056

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	15,028,923		15,288,923