IRIS Accounts Production v25.4.0.155 06085681 director 1.6.24 31.5.25 31.5.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06085681 2024-05-31 06085681 2025-05-31 06085681 2024-06-01 2025-05-31 06085681 2023-05-31 06085681 2023-06-01 2024-05-31 06085681 2024-05-31 06085681 ns15:EnglandWales 2024-06-01 2025-05-31 06085681 ns14:PoundSterling 2024-06-01 2025-05-31 06085681 ns10:Director1 2024-06-01 2025-05-31 06085681 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06085681 ns10:SmallEntities 2024-06-01 2025-05-31 06085681 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06085681 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 06085681 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06085681 ns10:FullAccounts 2024-06-01 2025-05-31 06085681 ns10:CompanySecretary1 2024-06-01 2025-05-31 06085681 ns10:RegisteredOffice 2024-06-01 2025-05-31 06085681 ns5:CurrentFinancialInstruments 2025-05-31 06085681 ns5:CurrentFinancialInstruments 2024-05-31 06085681 ns5:Non-currentFinancialInstruments 2025-05-31 06085681 ns5:Non-currentFinancialInstruments 2024-05-31 06085681 ns5:ShareCapital 2025-05-31 06085681 ns5:ShareCapital 2024-05-31 06085681 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 06085681 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 06085681 ns5:PlantMachinery 2024-05-31 06085681 ns5:PlantMachinery 2024-06-01 2025-05-31 06085681 ns5:PlantMachinery 2025-05-31 06085681 ns5:PlantMachinery 2024-05-31

REGISTERED NUMBER: 06085681 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Kaybury Properties Limited |

| Kaybury Properties Limited (Registered number: 06085681) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Kaybury Properties Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | S U K Shah

| SECRETARY: | Mr. S A K Shah

| REGISTERED OFFICE: | 89 Burgoyne Road

| Sunbury-On-Thames

| Middlesex

| TW16 7PS

| REGISTERED NUMBER: | 06085681 (England and Wales)

| ACCOUNTANTS: | Richmond Accounting & Advisory Ltd

| 3 Sheen Road

| Richmond upon Thames

| Richmond

| Surrey

| TW9 1AD

| Kaybury Properties Limited (Registered number: 06085681) |

Balance Sheet

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 3 | 18 |  | 22 |  |

Investment property | 4 | 495,664 |  | 495,664 |  |

495,682 |  | 495,686 |  |

Current assets

Cash at bank and in hand | 5 | 9,491 |  | 8,824 |  |

Creditors

Amounts falling due within one year | 6 | (1,270 | ) | (755 | ) |

Net current assets | 8,221 |  | 8,069 |  |

Total assets less current liabilities | 503,903 |  | 503,755 |  |

Creditors

Amounts falling due after more than one year | 7 | (126,000 | ) | (99,600 | ) |

Net assets | 377,903 |  | 404,155 |  |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Retained earnings | 377,902 |  | 404,154 |  |

Shareholders' funds | 377,903 |  | 404,155 |  |

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 director acknowledges his 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.

| Kaybury Properties Limited (Registered number: 06085681) |

Balance Sheet - continued

31 May 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 director and authorised for issue on 15 February 2026 and were signed by:

S U K Shah - Director

| Kaybury Properties Limited (Registered number: 06085681) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | 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.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and equipment 20% Reducing Balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| INVESTMENT PROPERTY

| The company has a investment property, this property is having valuation of £495,664. The fair value of the Investment property has been arrived at on the basis of a valuation carried out by the director at the balance sheet date based on their opinion of the open market value at that date.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 'Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Kaybury Properties Limited (Registered number: 06085681) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

1. | ACCOUNTING POLICIES - continued

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year arenot amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

| Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 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.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Deferred tax balances are not recognised in respect of permanent differences except in respect of business

| combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date

| CASH AND CASH EQUIVALENTS

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| LEASES

| Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

| Kaybury Properties Limited (Registered number: 06085681) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

1. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| EMPLOYEE BENEFITS

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Kaybury Properties Limited (Registered number: 06085681) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 627 |  |

| DEPRECIATION

| At 1 June 2024 | 605 |  |

| Charge for year | 4 |  |

| At 31 May 2025 | 609 |  |

| NET BOOK VALUE

| At 31 May 2025 | 18 |  |

| At 31 May 2024 | 22 |  |

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 495,664 |  |

| NET BOOK VALUE

| At 31 May 2025 | 495,664 |  |

| At 31 May 2024 | 495,664 |  |

5. | CASH AT BANK AND IN HAND

2025 | 2024 |

£ | £ |

| HSBC Bank | 8,441 |  | 8,174 |  |

| Cash in hand | 1,050 |  | 650 |  |

9,491 |  | 8,824 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 1,270 |  | 755 |  |

| Kaybury Properties Limited (Registered number: 06085681) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 126,000 |  | 99,600 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date, included in creditors is an amount owed to the director and shareholder, Mr. Sayed Umar Khittab Shah for the sum of £269 (2024 : £269).

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. | ULTIMATE CONTROLLING PARTY

| Kaybury Properties Limited is a wholly owned subsidiary of Adam Jade Homes Limited which is the ultimate parent company and is incorporated in the United Kingdom.