IRIS Accounts Production v25.4.0.155 02454899 Board of Directors 1.9.24 31.8.25 31.8.25 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02454899 2024-08-31 02454899 2025-08-31 02454899 2024-09-01 2025-08-31 02454899 2023-08-31 02454899 2023-09-01 2024-08-31 02454899 2024-08-31 02454899 ns14:PoundSterling 2024-09-01 2025-08-31 02454899 ns10:Director1 2024-09-01 2025-08-31 02454899 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02454899 ns10:SmallEntities 2024-09-01 2025-08-31 02454899 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02454899 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 02454899 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 02454899 ns10:FullAccounts 2024-09-01 2025-08-31 02454899 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 02454899 ns5:CurrentFinancialInstruments 2025-08-31 02454899 ns5:CurrentFinancialInstruments 2024-08-31 02454899 ns5:ShareCapital 2025-08-31 02454899 ns5:ShareCapital 2024-08-31 02454899 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-08-31 02454899 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31 02454899 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 02454899 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 02454899 ns10:RegisteredOffice 2024-09-01 2025-08-31 02454899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 02454899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 02454899 ns10:OrdinaryShareClass1 2025-08-31 02454899 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31

REGISTERED NUMBER: 02454899

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Atwal Kingsway Limited |

| Atwal Kingsway Limited (Registered number: 02454899) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Atwal Kingsway Limited (Registered number: 02454899) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 150,000 |  | 100,000 |  |

CURRENT ASSETS

Debtors | 5 | 216,098 |  | 216,360 |  |

Cash at bank | 181,502 |  | 202,626 |  |

397,600 |  | 418,986 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,813 |  | 4,184 |  |

NET CURRENT ASSETS | 391,787 |  | 414,802 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 541,787 |  | 514,802 |  |

PROVISIONS FOR LIABILITIES | 37,500 |  | 25,000 |  |

NET ASSETS | 504,287 |  | 489,802 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10 |  | 10 |  |

Fair value reserve | 8 | 112,499 |  | 74,999 |  |

Retained earnings | 391,778 |  | 414,793 |  |

SHAREHOLDERS' FUNDS | 504,287 |  | 489,802 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Atwal Kingsway Limited (Registered number: 02454899) |

Balance Sheet - continued

31 August 2025

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 17 December 2025 and were signed on its behalf by:

H S Atwal - Director

| Atwal Kingsway Limited (Registered number: 02454899) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Atwal Kingsway Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

| Registered number: | 02454899

| Registered office: | 142 Station Road

| Mickleover

| Derby

| DE3 5TL

| 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.

| Tangible fixed assets

| In accordance with Financial Reporting Standard (FRS 102), freehold investment properties are revalued and the surplus or deficit is transferred to the fair value reserve and no depreciation is provided in respect of freehold investment properties The requirement of the companies Act 2006 is to depreciate all properties, but that requirement conflicts with the generally accepted accounting principle set out in FRS 102. The directors considers that to depreciate such properties would not give a true and fair view, but that a true and fair view is given by following FRS 102 as described above. The effect of this departure from the Companies Act 2006 has not been quantified because it is impracticable and in the opinion of the directors, would be misleading. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

| 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.

| Atwal Kingsway Limited (Registered number: 02454899) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Financial assets and liabilities

| Short term debtors are measured at transaction price, less any impairment.

| Short term creditors are measured at transaction price, less any impairment

| Other income

| Other income represents net invoiced rents receivable, excluding value added tax.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 100,000 |  |

| Revaluations | 50,000 |  |

| At 31 August 2025 | 150,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 150,000 |  |

| At 31 August 2024 | 100,000 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2019 | 79,999 |  |

| Valuation in 2023 | 20,000 |  |

| Valuation in 2025 | 50,000 |  |

| Cost | 1 |  |

150,000 |  |

| Atwal Kingsway Limited (Registered number: 02454899) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | INVESTMENT PROPERTY - continued

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Cost | 1 |  | 1 |  |

| Investment property was valued on an open market basis on 31 August 2025 by the directors .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other debtors | 216,098 |  | 216,360 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Taxation and social security | 1,638 |  | 50 |  |

| Other creditors | 4,175 |  | 4,134 |  |

5,813 |  | 4,184 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024 | 74,999 |  |

| DTon revaluation of asset | (12,500 | ) |

| Fair value revaluation | 50,000 |  |

| At 31 August 2025 | 112,499 |  |