REGISTERED NUMBER: 01112929 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 May 2025

for

KNUWAY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Townsend

E L Wright

REGISTERED OFFICE:

25 Calder Avenue

Brookmans Park

Hatfield

Hertfordshire

AL9 7AH

REGISTERED NUMBER:

01112929 (England and Wales)

ACCOUNTANTS:

TC Group

1 Rushmills

Bedford Road

Northampton

Northamptonshire

NN4 7YB

FIXED ASSETS

Investments

4

10,000

10,000

Investment property

5

740,000

740,000

750,000

750,000

CURRENT ASSETS

Debtors

6

514,590

498,607

Cash at bank

518

518

515,108

499,125

CREDITORS

Amounts falling due within one year

7

16,192

12,549

NET CURRENT ASSETS

498,916

486,576

TOTAL ASSETS LESS CURRENT LIABILITIES

1,248,916

1,236,576

PROVISIONS FOR LIABILITIES

30,003

30,003

NET ASSETS

1,218,913

1,206,573

CAPITAL AND RESERVES

Called up share capital

8

500,000

500,000

Fair value reserve

9

167,002

167,002

Retained earnings

551,911

539,571

SHAREHOLDERS' FUNDS

1,218,913

1,206,573

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 16 January 2026 and were signed on its behalf by:

J M Townsend - Director

1.	STATUTORY INFORMATION

Knuway Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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.

Investments

Investments in subsidiaries and other participating interests held as fixed assets are shown at cost less provision for impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 June 2024

and 31 May 2025

10,000

NET BOOK VALUE

At 31 May 2025

10,000

At 31 May 2024

10,000

Cost or valuation at 31 May 2025 is represented by:

Shares in

group

undertakings

£

Cost

10,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

740,000

NET BOOK VALUE

At 31 May 2025

740,000

At 31 May 2024

740,000

Fair value at 31 May 2025 is represented by:

£

Valuation in 2021

232,005

Valuation in 2023

(35,000

)

Cost

542,995

740,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

542,995

542,995

Investment property was valued on an open market basis on 31 May 2024 by the Directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

514,590

496,889

Other debtors

-

1,718

514,590

498,607

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

10,000

10,000

Corporation tax

3,518

-

KSM Creditor

(1

)

(1

)

Accrued expenses

2,675

2,550

16,192

12,549

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500,000

Ordinary

£1

500,000

500,000

9.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

167,002

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Twoways Investments Ltd.

The ultimate controlling party is The Directors of Twoways Investments Ltd.