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Registered number: 12130206
KUFARA PROPERTIES LTD
Unaudited Financial Statements
For The Year Ended 31 July 2025
Accufy Accounting
KUFARA PROPERTIES LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
KUFARA PROPERTIES LTD
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12130206

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,136 |  | 4,657
Investment Properties | 5 |  | 200,000 |  | 160,000
|  |  | 201,136 |  | 164,657
CURRENT ASSETS
Debtors | 6 | 79,880 |  | 80,200 |
Cash at bank and in hand |  | 712 |  | 8,510 |
|  | 80,592 |  | 88,710 |
Creditors: Amounts Falling Due Within One Year | 7 | (154,617 ) |  | (163,718 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (74,025 ) |  | (75,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 127,111 |  | 89,649
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (118,001 ) |  | (118,125 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (23,968 ) |  | (13,968 )
NET LIABILITIES |  |  | (14,858 ) |  | (42,444 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | (14,958 ) |  | (42,544 )
SHAREHOLDERS' FUNDS |  |  | (14,858) |  | (42,444)

Page 1
Page 2
KUFARA PROPERTIES LTD
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Damon Wiseman Director
06/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KUFARA PROPERTIES LTD
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
KUFARA PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12130206 . The registered office is 7 Brewery Pool, Newton Stewart, DG8 6DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable for rents and services net of VAT and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight Line

2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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KUFARA PROPERTIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 22,003
As at 31 July 2025 | 22,003
Depreciation
As at 1 August 2024 | 17,346
Provided during the period | 3,521
As at 31 July 2025 | 20,867
Net Book Value
As at 31 July 2025 | 1,136
As at 1 August 2024 | 4,657

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 160,000
Revaluations | 40,000
As at 31 July 2025 | 200,000

Investment properties comprise of an amount of £200,000 (2024: £160,000) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.
6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 77,278
Due after more than one year
Other debtors | 79,880 |  | 2,922
| 79,880 |  | 80,200

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4 |  | -
Other creditors | (4 ) |  | -
Accruals and deferred income | 558 |  | 146
Director's loan account | 154,059 |  | 163,572
| 154,617 |  | 163,718

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KUFARA PROPERTIES LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 118,001 |  | 118,125

Bank Loans includes £118,001 (2024: £118,125 ) secured by way of a fixed first charge over the underlying assets.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 118,001 |  | 118,125

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 118,001 |  | 118,124

10. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and is not discounted.
The deferred tax provision at the balance sheet date relates entirely to fair value movements on investment properties recognised in the financial statements. The deferred tax liability reflects the tax that would be payable on the unrealised gains arising on the revaluation of investment properties, should those gains be realised through sale or other disposal.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Other timing differences | 23,968 |  | 13,968

11. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Related Party Transactions
Amounts owed by related parties includes:
£2,602 Debtor Wiseman Property Group Limited (2024 £2,602).
£77,278 loan to Fleetbank House Limited (2024: £77,278).
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