KTN Portfolio Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of KTN Portfolio Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KTN Portfolio Ltd which comprise the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of KTN Portfolio Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KTN Portfolio Ltd and state those matters that we have agreed to state to the directors of KTN Portfolio Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KTN Portfolio Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that KTN Portfolio Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KTN Portfolio Ltd . You consider that KTN Portfolio Ltd 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 accounts of KTN Portfolio Ltd . 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 financial statements.

Anderson Ross Accounting & Tax Ltd

13 May 2026

Anderson Ross Accounting & Tax Ltd

G-05 Davenport House

16 Pepper Street

London

E14 9RP

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KTN Portfolio Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 14012587

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		424,511		424,511

			424,511		424,511
CURRENT ASSETS
Cash at bank and in hand		3,595		5,032

		3,595		5,032
Creditors: Amounts Falling Due Within One Year	5	(2,599 )		(2,547 )

NET CURRENT ASSETS (LIABILITIES)			996		2,485

TOTAL ASSETS LESS CURRENT LIABILITIES			425,507		426,996

Creditors: Amounts Falling Due After More Than One Year	6		(433,301 )		(438,000 )

NET LIABILITIES			(7,794 )		(11,004 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(7,894 )		(11,104 )

SHAREHOLDERS' FUNDS			(7,794)		(11,004)

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KTN Portfolio Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Konstantinos Tsitskaris

Director

13 May 2026

The notes on pages 4 to 5 form part of these financial statements.

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KTN Portfolio Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

KTN Portfolio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14012587 . The registered office is G-05 Davenport House, 16 Pepper Street, London, , E14 9RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from property rentals. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2025	424,511

As at 31 March 2026	424,511

Net Book Value
As at 31 March 2026	424,511

As at 1 April 2025	424,511

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KTN Portfolio Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	1,200	1,200
Directors' loan accounts	1,399	1,347

	2,599	2,547

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	203,301	238,000
Other creditors	230,000	200,000

	433,301	438,000

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

Included in creditors falling due within one year is an amount of £1,399 (2025: £1,347) payable to the directors. The loan is interest free.

Included in creditors falling due after more than one year is an amount of £230,000 payable to KTN Consultants Ltd, a company with common directors. The interest of 3% is agreed between both parties.

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