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Company No: 12350440 (England and Wales)

# K4INV LIMITED

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

K4INV LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

K4INV LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
K4INV LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 664 |  | 782
Investment property | 4 | 1,953,973 |  | 1,953,973
|  | 1,954,637 |  | 1,954,755
Current assets |  |  |  |
Debtors | 5 | 28,134 |  | 27,964
Cash at bank and in hand |  | 362,777 |  | 244,369
|  | 390,911 |  | 272,333
Creditors: amounts falling due within one year | 6 | ( 1,801,482) |  | ( 1,797,579)
Net current liabilities |  | (1,410,571) |  | (1,525,246)
Total assets less current liabilities |  | 544,066 |  | 429,509
Creditors: amounts falling due after more than one year | 7 | ( 166) |  | 0
Net assets |  | 543,900 |  | 429,509
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 543,800 |  | 429,409
Total shareholders' funds |  | 543,900 |  | 429,509

For the financial year ending 31 December 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 members have 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 K4INV Limited (registered number: 12350440) were approved and authorised for issue by the Director on 06 May 2026. They were signed on its behalf by:

N J Kerrison Director |

K4INV LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
K4INV LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

K4INV Limited (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 27 Manchuria Road, London, SW11 6AF, 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.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rental income, and service-related income arising 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 in the accounting period to which it relates, based on the timing of when the underlying services are provided or when the rights to income accrue under the terms of the lease agreements and other contractual arrangements.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### 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.

##### 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, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Office equipment | 15 % reducing balance

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.

##### 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.
The fair value is determined annually by the director, on an open market value for existing use basis.

##### 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. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

The company has no employees, other than the director who did not receive any remuneration in the financial year (2024: nil).

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 1,221 |  | 1,221
At 31 December 2025 | 1,221 |  | 1,221
Accumulated depreciation |  |  |
At 01 January 2025 | 439 |  | 439
Charge for the financial year | 118 |  | 118
At 31 December 2025 | 557 |  | 557
Net book value |  |  |
At 31 December 2025 | 664 |  | 664
At 31 December 2024 | 782 |  | 782

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 1,953,973
As at 31 December 2025 | 1,953,973

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 23,570 |  | 23,400
Prepayments | 4,564 |  | 4,564
| 28,134 |  | 27,964

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 134 |  | 168
Amounts owed to connected companies | 1,707,746 |  | 1,707,712
Accruals and deferred income | 47,701 |  | 47,452
Taxation and social security | 45,901 |  | 42,247
| 1,801,482 |  | 1,797,579

Amounts owed to connected companies are repayable on demand and do not bear interest.

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

| 2025 |  | 2024
| £ |  | £
Deferred tax liability | 166 |  | 0

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 0 |  | 0
Charged to the Statement of Income and Retained Earnings | ( 166) |  | 0
At the end of financial year | ( 166) |  | 0

#### 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

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Mantis Partners Limited | 1,707,746 |  | 1,707,712

At the balance sheet date, there is an interest free loan from Mantis Partners Limited, a company under common control. Interest is not being charged and the loan is repayable on demand. The loan is unsecured.