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Registered number: 13849195 KELDAIRE INVESTMENTS (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
KELDAIRE INVESTMENTS (UK) LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
KELDAIRE INVESTMENTS (UK) LIMITED REGISTERED NUMBER:13849195
STATEMENT OF FINANCIAL POSITION AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 15,680,365 |  | 15,680,365
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,995,383 |  | 1,520,827 |
Bank and cash balances |  | 100 |  | 72 |
|  | 1,995,483 |  | 1,520,899 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (12,686,579) |  | (12,276,834) |
Net current liabilities |  |  | (10,691,096) |  | (10,755,935)
Total assets less current liabilities |  |  | 4,989,269 |  | 4,924,430
Creditors: amounts falling due after more than one year | 7 |  | (4,900,000) |  | (4,900,000)
Net assets |  |  | 89,269 |  | 24,430
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 89,169 |  | 24,330
|  |  | 89,269 |  | 24,430
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
KELDAIRE INVESTMENTS (UK) LIMITED REGISTERED NUMBER:13849195
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 5 APRIL 2025 The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026.
S R Khan
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
KELDAIRE INVESTMENTS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
Keldaire Investment (UK) Limited is a private limited liability company incorporated in England and Wales with its registered office address at 9 Pebworth Road, Harrow, Middlesex, HA1 3UB. The principal activity of the Company is property investment. The Company's functional and presentational currency is £ Sterling 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company meets its day-to-day working capital requirements through the financial support of the shareholders. The directors believes that it is appropriate to prepare the financial statements on a going concern basis which assumes that the company will continue in operational existence with the continued support of the shareholders.
| 2.3 | Turnover
Turnover comprises rents receivable excluding Value Added Tax. Rental income is recognised in the period to which it relates. Rental income received in advance is carried forward as deferred income.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
KELDAIRE INVESTMENTS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property | Long term leasehold investment property | Total
|  | £ | £ | £
| Valuation |  |  |
| At 6 April 2024 | 9,238,750 | 6,441,615 | 15,680,365
| At 5 April 2025 | 9,238,750 | 6,441,615 | 15,680,365
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 9,511,450 | 9,511,450
Page 4
KELDAIRE INVESTMENTS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,958,696 | 1,467,378
| Prepayments | 36,687 | 53,449
|  | 1,995,383 | 1,520,827
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,660 | -
| Corporation tax | 19,793 | -
| Other creditors | 12,628,841 | 12,239,606
| Accruals | 34,285 | 37,228
|  | 12,686,579 | 12,276,834
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 4,900,000 | 4,900,000
| The bank loan facility is secured by a fixed and floating charge over the assets of the company.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 4,900,000 | 4,900,000
Page 5
KELDAIRE INVESTMENTS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 6