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Company registration number:
13819119
Kimbo Investment Property Limited
Unaudited Abridged Financial Statements for the year ended
31 December 2025
Kimbo Investment Property Limited
Officers and Professional Advisers
Year ended
31 December 2025

Directors | Dr B Humberstone
| Ms K Humberstone

Company secretary | Kim Elizabeth Humberstone

Registered office | Hung Maau Ga Trowley Rise Abbots Langley WD5 0LN England

Bank | National Westminster Bank PLC
| 72-74 High Street Watford Hertfordshire WD17 2GZ United Kingdom

Solicitor | Smith Benedict & Co
| Synergy House Heavens Walk Doncaster Yorkshire DN4 5HZ United Kingdom

Kimbo Investment Property Limited
Directors' Report
Year ended
31 December 2025
The directors present their report and the unaudited
abridged financial statements
of the company for the year ended 31 December 2025.

## Directors

The directors who served the company during the year were as follows:

Dr B Humberstone
Ms K Humberstone

## Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
8 February 2026
and signed on behalf of the board by:

Ms K Humberstone | Dr B Humberstone
Director | Director

Kimbo Investment Property Limited
Abridged Income Statement
Year ended
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Gross profit |  | 97,494 |  | 60,623 |
Administrative expenses |  | 65,523 |  | 119,538 |
Operating profit |  | 163,017 |  | 180,161 |
Interest payable and similar expenses |  | (86,390 | ) | (73,085 | )
Profit before tax | 4 | 76,627 |  | 107,076 |
Tax on profit |  | - |  | - |
Profit for the financial year |  | 76,627 |  | 107,076 |

The company has no other recognised items of income or expense other than the results for the year as set out above.
Kimbo Investment Property Limited
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 2,583,199 |  | 2,254,184 |
Current assets |  |  |  |  |
Debtors | 7 | 80,779 |  | 78,568 |
Cash at bank and in hand |  | 3,019 |  | 49,819 |
|  | 83,798 |  | 128,387 |
Creditors: amounts falling due within one year | 8 | (97,540 | ) | (51,743 | )
Net current (liabilities)/assets |  | (13,742 | ) | 76,644 |
Total assets less current liabilities |  | 2,569,457 |  | 2,330,828 |
Creditors: amounts falling due after more than one year | 9 | (2,315,670 | ) | (2,153,668 | )
Net assets |  | 253,787 |  | 177,160 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 5 |  | 5 |
Profit and loss account |  | 253,782 |  | 177,155 |
Shareholders funds |  | 253,787 |  | 177,160 |

For the year ending
31 December 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 abridged 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 abridged financial statements.

All of the members have consented to the preparation of the abridged income statement for the year ended
31 December 2025
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
8 February 2026
, and are signed on behalf of the board by:

Ms K Humberstone | Dr B Humberstone
Director | Director

Company registration number:
13819119
Kimbo Investment Property Limited
Notes to the Abridged Financial Statements
Year ended
31 December 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
Hung Maau Ga
,
Trowley Rise
,
Abbots Langley
,
WD5 0LN
, England.

## 2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The financial statements are prepared in accordance with UK Generally Accepted Accounting Practice (UK GAAP) including Financial Reporting Standard 102 (FRS 102) Section 1A Small Entities.
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The Company's Investment Properties produce a positive cash flow and the Directors have confirmed that they will continue to provide the Company with financial support. On this basis, the board has a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future, being a period of at least twelve months after the date on which the report and financial statements are signed. The board have considered the foreseeable future for their going concern assessment to cover the period to 31 March 2027. On this basis, the board continues to adopt the going concern basis in the financial statements.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for property rent and services supplied, net of discounts and Value Added Tax.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 25% straight line

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Profit before tax

Profit before tax is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible assets | 984 |  | 738 |
Fair value adjustments to investment property | (83,193 | ) | (138,192 | )

## 5 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost or valuation |  |  |  |  |  |
At 1 January 2025 | 2,250,000 |  | 4,922 |  | 2,254,922 |
Additions | 246,806 |  | - |  | 246,806 |
Revaluations | 83,193 |  | - |  | 83,193 |
At 31 December 2025 | 2,579,999 |  | 4,922 |  | 2,584,921 |
Depreciation |  |  |  |  |  |
At 1 January 2025 | - |  | 738 |  | 738 |
Charge | - |  | 984 |  | 984 |
At 31 December 2025 | - |  | 1,722 |  | 1,722 |
Carrying amount |  |  |  |  |  |
At 31 December 2025 | 2,579,999 |  | 3,200 |  | 2,583,199 |
At 31 December 2024 | 2,250,000 |  | 4,184 |  | 2,254,184 |

## Investment property

Included in land and buildings are the following amounts in relation to investment properties:

| 2025
--- | ---
| £
Carrying amount at 1 January 2025 | 2,250,000 |
Additions | 246,806 |
Fair value adjustments | 83,194 |
Carrying amount at 31 December 2025 | 2,580,000 |

Investment Properties were valued by the Directors at 31 December 2025 based on market data.

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 2,370 |  | 200 |
Other debtors | 78,409 |  | 78,368 |
| 80,779 |  | 78,568 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 1,874 |  | (26 | )
Other creditors | 95,666 |  | 51,769 |
| 97,540 |  | 51,743 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 1,494,423 |  | 1,406,921 |
Other creditors | 821,247 |  | 746,747 |
| 2,315,670 |  | 2,153,668 |

Bank loans are secured by charges on the properties to which the loans relate.
Creditors, including bank loans, due after more than 5 years: £1,494,423.

## 10 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2025 | 2024
--- | --- | ---
| £ | £
Directors - Interest Free Loans to the Company | 74,500 |  | 63,501 |