Company registration number 12347783 (England and Wales)
KONTRAKT PROPERTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KONTRAKT PROPERTY LIMITED
COMPANY INFORMATION
Director
Mr K W Beach
Company number
12347783
Registered office
119 Vicarage Crescent
Redditch
Worcestershire
B97 4RR
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Tide Platform Ltd
1 Appold St
Holborn
London
EC2A 2UT
KONTRAKT PROPERTY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
KONTRAKT PROPERTY LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KONTRAKT PROPERTY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kontrakt Property Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Kontrakt Property Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kontrakt Property Limited and state those matters that we have agreed to state to the b oard of d irectors of Kontrakt Property Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kontrakt Property Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Kontrakt Property Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kontrakt Property Limited. You consider that Kontrakt Property Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kontrakt Property Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
25 March 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
KONTRAKT PROPERTY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
561
750
Current assets
Debtors
4
21,880
24,624
Cash at bank and in hand
589
2,579
22,469
27,203
Creditors: amounts falling due within one year
5
(37,486)
(47,126)
Net current liabilities
(15,017)
(19,923)
Net liabilities
(14,456)
(19,173)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(14,556)
(19,273)
Total equity
(14,456)
(19,173)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 25 March 2026
Mr K W Beach
Director
Company registration number 12347783 (England and Wales)
KONTRAKT PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Kontrakt Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is 119 Vicarage Crescent, Redditch, Worcestershire, B97 4RR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.4
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:

Fixtures and fittings
25% on reducing balance
Computer equipment
25% on cost
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

KONTRAKT PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
2,523
700
3,223
Depreciation and impairment
At 1 January 2025
1,773
700
2,473
Depreciation charged in the year
189
-
0
189
At 31 December 2025
1,962
700
2,662
Carrying amount
At 31 December 2025
561
-
0
561
At 31 December 2024
750
-
0
750
KONTRAKT PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,000
20,000
Deferred tax asset
1,880
4,624
21,880
24,624
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
96
Other creditors
37,486
47,030
37,486
47,126
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
25
25
25
25
Ordinary A of £1 each
25
25
25
25
Ordinary B of £1 each
25
25
25
25
Ordinary C of £1 each
25
25
25
25
100
100
100
100
7
Ultimate controlling party

The ultimate controlling party is Mr K W Beach.

2025-12-31 2025-01-01 false false false 25 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr K W Beach 12347783 2025-01-01 2025-12-31 12347783 bus:Director1 2025-01-01 2025-12-31 12347783 bus:RegisteredOffice 2025-01-01 2025-12-31 12347783 bus:Agent1 2025-01-01 2025-12-31 12347783 2025-12-31 12347783 2024-12-31 12347783 core:FurnitureFittings 2025-12-31 12347783 core:ComputerEquipment 2025-12-31 12347783 core:FurnitureFittings 2024-12-31 12347783 core:ComputerEquipment 2024-12-31 12347783 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12347783 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12347783 core:CurrentFinancialInstruments 2025-12-31 12347783 core:CurrentFinancialInstruments 2024-12-31 12347783 core:ShareCapital 2025-12-31 12347783 core:ShareCapital 2024-12-31 12347783 core:RetainedEarningsAccumulatedLosses 2025-12-31 12347783 core:RetainedEarningsAccumulatedLosses 2024-12-31 12347783 core:ShareCapitalOrdinaryShareClass1 2025-12-31 12347783 core:ShareCapitalOrdinaryShareClass1 2024-12-31 12347783 core:ShareCapitalOrdinaryShareClass2 2025-12-31 12347783 core:ShareCapitalOrdinaryShareClass2 2024-12-31 12347783 core:ShareCapitalOrdinaryShareClass3 2025-12-31 12347783 core:ShareCapitalOrdinaryShareClass3 2024-12-31 12347783 core:ShareCapitalOrdinaryShareClass4 2025-12-31 12347783 core:ShareCapitalOrdinaryShareClass4 2024-12-31 12347783 core:ShareCapitalOrdinaryShares 2025-12-31 12347783 core:ShareCapitalOrdinaryShares 2024-12-31 12347783 core:FurnitureFittings 2025-01-01 2025-12-31 12347783 core:ComputerEquipment 2025-01-01 2025-12-31 12347783 2024-01-01 2024-12-31 12347783 core:FurnitureFittings 2024-12-31 12347783 core:ComputerEquipment 2024-12-31 12347783 2024-12-31 12347783 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12347783 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 12347783 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 12347783 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 12347783 bus:OrdinaryShareClass1 2025-12-31 12347783 bus:OrdinaryShareClass1 2024-12-31 12347783 bus:OrdinaryShareClass2 2025-12-31 12347783 bus:OrdinaryShareClass2 2024-12-31 12347783 bus:OrdinaryShareClass3 2025-12-31 12347783 bus:OrdinaryShareClass3 2024-12-31 12347783 bus:OrdinaryShareClass4 2025-12-31 12347783 bus:OrdinaryShareClass4 2024-12-31 12347783 bus:AllOrdinaryShares 2025-12-31 12347783 bus:AllOrdinaryShares 2024-12-31 12347783 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12347783 bus:FRS102 2025-01-01 2025-12-31 12347783 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12347783 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12347783 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP