REGISTERED NUMBER: 13620656 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Kaddy Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Douglas

K D Douglas

REGISTERED OFFICE:

39 Holmsley Field Lane

Oulton

Leeds

West Yorkshire

LS26 8TB

REGISTERED NUMBER:

13620656 (England and Wales)

ACCOUNTANTS:

DJH Business Advisors Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Tangible assets

4

249,848

118,604

Investment property

5

710,555

570,997

960,403

689,601

CURRENT ASSETS

Cash at bank

9,101

37,438

CREDITORS

Amounts falling due within one year

6

93,317

134,226

NET CURRENT LIABILITIES

(84,216

)

(96,788

)

TOTAL ASSETS LESS CURRENT LIABILITIES

876,187

592,813

CREDITORS

Amounts falling due after more than one year

7

(875,575

)

(557,602

)

PROVISIONS FOR LIABILITIES

(10,741

)

(10,741

)

NET (LIABILITIES)/ASSETS

(10,129

)

24,470

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(10,131

)

24,468

(10,129

)

24,470

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 22 April 2026 and were signed on its behalf by:

R A Douglas - Director

K D Douglas - Director

1.	STATUTORY INFORMATION

Kaddy Properties Ltd 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.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

118,604

Additions

131,244

At 30 September 2025

249,848

NET BOOK VALUE

At 30 September 2025

249,848

At 30 September 2024

118,604

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

570,997

Additions

139,558

At 30 September 2025

710,555

NET BOOK VALUE

At 30 September 2025

710,555

At 30 September 2024

570,997

Fair value at 30 September 2025 is represented by:

£

Valuation in 2022

56,534

Cost

654,021

710,555

The revaluation reflects the directors' opinion of the open market value of the property held at September 2022.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

93,317

134,226

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

755,575

437,602

Other creditors

120,000

120,000

875,575

557,602

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

755,575

437,602

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

755,575

437,602

Other creditors

120,000

120,000

875,575

557,602

The bank loans are secured by way of a fixed charge against the properties they relate to.