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K. HAWKINS INVESTMENTS LIMITED

Unaudited Financial Statements

for the Year Ended 31st May 2025

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Contents of the Financial Statements

for the year ended 31st May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| K. HAWKINS INVESTMENTS LIMITED |

Company Information

for the year ended 31st May 2025

| DIRECTORS: | Miss K Hawkins

| S Lee

| SECRETARY: | Miss K Hawkins

| REGISTERED OFFICE: | 1 Abbots Quay

| Monks Ferry

| Birkenhead

| Merseyside

| CH41 5LH

| REGISTERED NUMBER: | 03345293 (England and Wales)

| ACCOUNTANTS: | DJH Wirral & Chester Limited

| 1 Abbots Quay

| Monks Ferry

| Birkenhead

| CH41 5LH

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,746 |  | 12,509 |  |

Investment property | 5 | 3,477,748 |  | 3,320,000 |  |

3,488,494 |  | 3,332,509 |  |

CURRENT ASSETS

Debtors | 6 | 109,571 |  | 114,000 |  |

Cash at bank | 167,471 |  | 52,735 |  |

277,042 |  | 166,735 |  |

CREDITORS

Amounts falling due within one year | 7 | 256,770 |  | 31,796 |  |

NET CURRENT ASSETS | 20,272 |  | 134,939 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,508,766 |  | 3,467,448 |  |

PROVISIONS FOR LIABILITIES | 338,703 |  | 338,703 |  |

NET ASSETS | 3,170,063 |  | 3,128,745 |  |

CAPITAL AND RESERVES

Called up share capital | 560,003 |  | 560,003 |  |

Fair value reserve | 8 | 1,490,833 |  | 1,490,833 |  |

Retained earnings | 1,119,227 |  | 1,077,909 |  |

SHAREHOLDERS' FUNDS | 3,170,063 |  | 3,128,745 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Balance Sheet - continued

31st 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 Board of Directors and authorised for issue on 18th February 2026 and were signed on its behalf by:

Miss K Hawkins - Director

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Notes to the Financial Statements

for the year ended 31st May 2025

1. | STATUTORY INFORMATION

| K. Hawkins Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| As decribed in note 7 to the financial statements, the company's investment properties are measured at fair value. The valuation was carried out by the company's directors who have experience in the location and category of the property being revalued.

| The directors have considered all necessary factors when estimating the fair value of the investment properties taking into consideration movements upwards and downwards in market prices of similar properties as well as considering the impact of condition to the valuation of the properties.

| 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transition price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Creditors

| Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to/from related parties.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st June 2024 | 40,882 |  | 14,800 |  | - |  | 55,682 |  |

| Additions | - |  | - |  | 637 |  | 637 |  |

| At 31st May 2025 | 40,882 |  | 14,800 |  | 637 |  | 56,319 |  |

| DEPRECIATION

| At 1st June 2024 | 34,617 |  | 8,556 |  | - |  | 43,173 |  |

| Charge for year | 626 |  | 1,561 |  | 213 |  | 2,400 |  |

| At 31st May 2025 | 35,243 |  | 10,117 |  | 213 |  | 45,573 |  |

| NET BOOK VALUE

| At 31st May 2025 | 5,639 |  | 4,683 |  | 424 |  | 10,746 |  |

| At 31st May 2024 | 6,265 |  | 6,244 |  | - |  | 12,509 |  |

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st June 2024 | 3,320,000 |  |

| Additions | 157,748 |  |

| At 31st May 2025 | 3,477,748 |  |

| NET BOOK VALUE

| At 31st May 2025 | 3,477,748 |  |

| At 31st May 2024 | 3,320,000 |  |

| Fair value at 31st May 2025 is represented by:

£ |

| Valuation in 2024 | 1,845,924 |  |

| Cost | 1,631,824 |  |

3,477,748 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,631,824 |  | 1,474,076 |  |

| Investment properties were valued on an open market basis on 31st May 2025 by the director .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,710 |  | 14,448 |  |

| Other debtors | 103,861 |  | 99,552 |  |

109,571 |  | 114,000 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 247,000 |  | - |  |

| Taxation and social security | 6,692 |  | 22,924 |  |

| Other creditors | 3,078 |  | 8,872 |  |

256,770 |  | 31,796 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st June 2024

| and 31st May 2025 | 1,490,833 |  |

K. HAWKINS INVESTMENTS LIMITED (REGISTERED NUMBER: 03345293) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st May 2025 and 31st May 2024:

2025 | 2024 |

£ | £ |

| Miss K Hawkins

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 4,309 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,309 |  | - |  |

10. | RELATED PARTY DISCLOSURES

| Included in other creditors is an amount of £Nil ( 2024 : £3,909 ) owed to K Hawkins a director of the Company.

| Included in other debtors is the sum of £99,552 owing from J & K Hawkins Limited, a company in which Kay Hawkins is also director.