Registered number
02726340
KABE WEST PROPERTIES LIMITED
Unaudited Filleted Accounts
30 June 2025

KABE WEST PROPERTIES LIMITED
Company Information
Directors
Mr B Bluestone
Miss K Bluestone
Mr S Bluestone
Mrs W Bluestone
Accountants
Key Business Consultants LLP
13 Whitchurch Lane
Edgware
HA8 6JZ
Bankers
Barclays Bank UK Plc
Registered office
13 Whitchurch Lane
Edgware
HA8 6JZ
Registered number
02726340

KABE WEST PROPERTIES LIMITED
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of KABE WEST PROPERTIES LIMITED for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KABE WEST PROPERTIES LIMITED for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Key Business Consultants LLP
Chartered Accountants
13 Whitchurch Lane
Edgware
HA8 6JZ
25 January 2026

KABE WEST PROPERTIES LIMITED
Registered number: | 02726340
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 3,059,106 |  |  | 3,059,106
Current assets
Debtors | 4 |  | 237,364 |  |  | 165,195
Creditors: amounts falling due within one year | 5 |  | (102,074) |  |  | (81,817)
Net current assets |  |  |  | 135,290 |  |  | 83,378
Total assets less current liabilities |  |  |  | 3,194,396 |  |  | 3,142,484
Provisions for liabilities |  |  |  | (689,277) |  |  | -
Net assets |  |  |  | 2,505,119 |  |  | 3,142,484
Capital and reserves
Called up share capital |  |  |  | 122 |  |  | 122
Revaluation reserve | 6 |  |  | 2,067,829 |  |  | 2,757,106
Profit and loss account |  |  |  | 437,168 |  |  | 385,256
Shareholders' funds |  |  |  | 2,505,119 |  |  | 3,142,484
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr S Bluestone
Director
Approved by the board on 25 January 2026

KABE WEST PROPERTIES LIMITED
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | no depreciation
| Leasehold land and buildings | no depreciation
| Fixtures, fittings, tools and equipment | 15% reducing balance
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
1 | Accounting policies (cont'd)
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 4
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 July 2024 | 3,059,106
| At 30 June 2025 | 3,059,106
| Depreciation
| At 30 June 2025 | -
| Net book value
| At 30 June 2025 | 3,059,106
| At 30 June 2024 | 3,059,106
| Freehold land and buildings: | 2025 |  | 2024
£ | £
| Historical cost | 780,831 |  | 813,331
| Cumulative depreciation based on historical cost | 359,182 |  | 357,866
|  |  |  |  |  | 421,649 |  | 455,465
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 237,364 |  | 165,195
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 35,608 |  | 13,030
| Trade creditors | 2,101 |  | 2,100
| Taxation and social security costs | 64,365 |  | 66,687
|  |  |  |  |  | 102,074 |  | 81,817
6 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 July 2024 | 2,757,106 |  | 2,974,606
| Released on disposal of property | - |  | (217,500)
| Deferred taxation arising on the revaluation of land and buildings | (689,277) |  | -
| At 30 June 2025 | 2,067,829 |  | 2,757,106
7 | Related party transactions
| As at 31 March 2025, the company owes Kabe South Limited, a company under common control, £202,411 (2024: £144,763) and is owed by the four directors £8,738 each (2024: £5,108 each) in interest free, repayable on demand loans.
8 | Controlling party
| The ultimate controlling party throughout the year was Mrs W Bluestone and Mr S Bluestone.
9 | Other information
| KABE WEST PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 13 Whitchurch Lane
| Edgware
| HA8 6JZ

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