KCHQ Ltd Filleted Accounts Cover
KCHQ Ltd
Company No. 13481589
Information for Filing with The Registrar
30 June 2025
KCHQ Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2025.
Principal activities
The principal activity of the company during the year under review was letting of premises.
Directors
The Directors who served at any time during the year were as follows:
P.J. Grayson
(Resigned 19 May 2025)
S. Grayson
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
S. Grayson
Director
19 January 2026
KCHQ Ltd Balance Sheet Registrar
at
30 June 2025
Company No.
13481589
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
388619
Investment property
5
874,797874,797
875,185875,416
Current assets
Debtors
6
7,2342,359
Cash at bank and in hand
56912,056
7,80314,415
Creditors: Amount falling due within one year
7
(6,342)
(1,612)
Net current assets
1,46112,803
Total assets less current liabilities
876,646888,219
Creditors: Amounts falling due after more than one year
8
(842,220)
(874,454)
Net assets
34,42613,765
Capital and reserves
Called up share capital
200200
Profit and loss account
10
34,22613,565
Total equity
34,42613,765
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 19 January 2026 and signed on its behalf by:
S. Grayson
Director
19 January 2026
KCHQ Ltd Notes to the Accounts Registrar
for the year ended 30 June 2025
1
General information
KCHQ Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13481589
Its registered office is:
c/o Not Just Numbers Limited
5 Carrwood Park
Selby Road
Leeds
LS15 4LG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% straight line
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
12
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 July 2024
925925
At 30 June 2025
925925
Depreciation
At 1 July 2024
306306
Charge for the year
231231
At 30 June 2025
537537
Net book values
At 30 June 2025
388388
At 30 June 2024
619
619
5
Investment property
Freehold Investment Property
£
Valuation
At 1 July 2024
874,797
At 30 June 2025
874,797
6
Debtors
2025
2024
£
£
Other debtors
4981,322
Prepayments and accrued income
6,7361,037
7,2342,359
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Taxes and social security
4,901
1,040
Accruals and deferred income
1,441572
6,3421,612
8
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other creditors
842,220874,454
842,220874,454
9
Share Capital
150 Ordinary A Shares and 50 Ordinary B Shares allocated, called up and fully paid.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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