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Registered number: 09654524
K.G. Property Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
K.G. Property Limited
Contents
Contents

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

Page 1
K.G. Property Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09654524

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,416 |  | 12,554
Investment Properties | 5 |  | 3,575,000 |  | 3,175,000
|  |  | 3,584,416 |  | 3,187,554
CURRENT ASSETS
Stocks | 6 | 3,688,495 |  | 3,272,964 |
Debtors | 7 | 26,169 |  | 22,307 |
Cash at bank and in hand |  | 58,771 |  | 78,283 |
|  | 3,773,435 |  | 3,373,554 |
Creditors: Amounts Falling Due Within One Year | 8 | (3,629,562 ) |  | (4,034,402 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 143,873 |  | (660,848 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,728,289 |  | 2,526,706
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,743,708 ) |  | (2,520,610 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (106,855 ) |  | (107,639 )
NET ASSETS/(LIABILITIES) |  |  | 877,726 |  | (101,543 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 877,626 |  | (101,643 )
SHAREHOLDERS' FUNDS |  |  | 877,726 |  | (101,543)

Page 1
Page 2
K.G. Property Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 R A Broad Director
11th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
K.G. Property Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
K.G. Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09654524 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Rental income from operating leases is recognised evenly over the term of the relevant lease.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Motor Vehicles | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss.
2.5. Stocks and Work in Progress
Work in progress are valued at the lower of cost and net realisable value.
Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.7. 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.
...CONTINUED
Page 3
Page 4
K.G. Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 July 2024 | 13,695
As at 30 June 2025 | 13,695
Depreciation
As at 1 July 2024 | 1,141
Provided during the period | 3,138
As at 30 June 2025 | 4,279
Net Book Value
As at 30 June 2025 | 9,416
As at 1 July 2024 | 12,554

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 3,175,000
Additions | 400,000
As at 30 June 2025 | 3,575,000

Page 4
Page 5
K.G. Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 3,688,495 |  | 3,272,964

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 26,169 |  | 22,307

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,134 |  | 5,758
Other loans | 287,150 |  | -
Amounts owed to group undertakings | 3,280,714 |  | 4,021,105
Other creditors | 3,605 |  | 681
Taxation and social security | 7,959 |  | 6,858
| 3,629,562 |  | 4,034,402

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 2,743,708 |  | 2,520,610

10. Share Capital

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

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Raymond Broad | 3,509 | - | - | - | 3,509
Mr Gavin White | 3,509 | - | - | - | 3,509

The above loan is unsecured, interest free and repayable on demand.
Page 5