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Company No: 13995738 (England and Wales)

# KIMBERLY PARK LTD

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

KIMBERLY PARK LTD

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

KIMBERLY PARK LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
KIMBERLY PARK LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Investment property | 4 | 11,234,820 |  | 11,234,820
|  | 11,234,820 |  | 11,234,820
Current assets |  |  |  |
Debtors | 5 | 81,374 |  | 167,579
Cash at bank and in hand |  | 366,611 |  | 272,472
|  | 447,985 |  | 440,051
Creditors: amounts falling due within one year | 6 | ( 5,500,140) |  | ( 5,506,932)
Net current liabilities |  | (5,052,155) |  | (5,066,881)
Total assets less current liabilities |  | 6,182,665 |  | 6,167,939
Creditors: amounts falling due after more than one year | 7 | ( 5,586,000) |  | ( 5,852,000)
Net assets |  | 596,665 |  | 315,939
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 596,565 |  | 315,839
Total shareholder's funds |  | 596,665 |  | 315,939

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Kimberly Park Ltd (registered number: 13995738) were approved and authorised for issue by the Director on 08 April 2026. They were signed on its behalf by:

Mr P Chen Director |

KIMBERLY PARK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
KIMBERLY PARK LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Kimberly Park Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp Chy Nyverow, Newham Road, Truro, TR1 2DP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Prior year adjustment

Where material misstatements are found, the prior year figures are adjusted to allow comparability.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land.

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Prior year adjustment

The comparative information has been restated to correct an error in the classification of the investment property. Subsequently, an adjustment has been made to recognise the investment property in its appropriate form.

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 August 2024 |  | £ |  | £ |  | £
Tangible assets |  | 11,234,820 |  | (11,234,820) |  | 0
Investment property |  | 0 |  | 11,234,820 |  | 11,234,820

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 11,234,820
As at 31 August 2025 | 11,234,820

Valuation

The valuations of investment property at 31 August 2025 was made by the directors, on an open market for existing use basis.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 11,634 |  | 100
Prepayments | 2,523 |  | 3,483
Other debtors | 67,217 |  | 163,996
| 81,374 |  | 167,579

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 266,000 |  | 266,000
Trade creditors | 30,250 |  | 61,843
Amounts owed to Group undertakings | 4,813,364 |  | 4,745,964
Accruals and deferred income | 229,144 |  | 290,985
Deferred tax liability | 41,399 |  | 27,558
Taxation and social security | 84,266 |  | 82,830
Other creditors | 35,717 |  | 31,752
| 5,500,140 |  | 5,506,932

Bank loans are secured by way of a fixed and floating charge on the assets of the company.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 5,586,000 |  | 5,852,000

Bank loans are secured by way of a fixed and floating charge on the assets of the company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 4,344,667 |  | 4,788,000

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 27,558) |  | 0
Charged to the Statement of Income and Retained Earnings | ( 13,841) |  | ( 27,558)
At the end of financial year | ( 41,399) |  | ( 27,558)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 41,399) |  | ( 27,558)

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 10. Related party transactions

The Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.