2024-09-01 2025-08-31 2025-08-31 false SC606150 KE FAMILY INVESTMENTS LIMITED 2026-05-06 false iso4217:GBP xbrli:pure SC606150 2024-08-31 SC606150 2025-08-31 SC606150 2024-09-01 2025-08-31 SC606150 2023-08-31 SC606150 2024-08-31 SC606150 2023-09-01 2024-08-31 SC606150 bus:SmallEntities 2024-09-01 2025-08-31 SC606150 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC606150 bus:FullAccounts 2024-09-01 2025-08-31 SC606150 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC606150 core:WithinOneYear 2025-08-31 SC606150 core:AfterOneYear 2025-08-31 SC606150 core:WithinOneYear 2024-08-31 SC606150 core:AfterOneYear 2024-08-31 SC606150 core:ShareCapital 2025-08-31 SC606150 core:SharePremium 2025-08-31 SC606150 core:RevaluationReserve 2025-08-31 SC606150 core:OtherReservesSubtotal 2025-08-31 SC606150 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC606150 core:ShareCapital 2024-08-31 SC606150 core:SharePremium 2024-08-31 SC606150 core:RevaluationReserve 2024-08-31 SC606150 core:OtherReservesSubtotal 2024-08-31 SC606150 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC606150 core:LandBuildings 2025-08-31 SC606150 core:PlantMachinery 2025-08-31 SC606150 core:Vehicles 2025-08-31 SC606150 core:FurnitureFittings 2025-08-31 SC606150 core:OfficeEquipment 2025-08-31 SC606150 core:NetGoodwill 2025-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC606150 core:ListedExchangeTraded 2025-08-31 SC606150 core:UnlistedNon-exchangeTraded 2025-08-31 SC606150 core:LandBuildings 2024-08-31 SC606150 core:PlantMachinery 2024-08-31 SC606150 core:Vehicles 2024-08-31 SC606150 core:FurnitureFittings 2024-08-31 SC606150 core:OfficeEquipment 2024-08-31 SC606150 core:NetGoodwill 2024-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 SC606150 core:ListedExchangeTraded 2024-08-31 SC606150 core:UnlistedNon-exchangeTraded 2024-08-31 SC606150 core:LandBuildings 2024-09-01 2025-08-31 SC606150 core:PlantMachinery 2024-09-01 2025-08-31 SC606150 core:Vehicles 2024-09-01 2025-08-31 SC606150 core:FurnitureFittings 2024-09-01 2025-08-31 SC606150 core:OfficeEquipment 2024-09-01 2025-08-31 SC606150 core:NetGoodwill 2024-09-01 2025-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 SC606150 core:ListedExchangeTraded 2024-09-01 2025-08-31 SC606150 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 SC606150 core:MoreThanFiveYears 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments 2025-08-31 SC606150 core:Non-currentFinancialInstruments 2024-08-31 SC606150 dpl:CostSales 2024-09-01 2025-08-31 SC606150 dpl:DistributionCosts 2024-09-01 2025-08-31 SC606150 core:LandBuildings 2024-09-01 2025-08-31 SC606150 core:PlantMachinery 2024-09-01 2025-08-31 SC606150 core:Vehicles 2024-09-01 2025-08-31 SC606150 core:FurnitureFittings 2024-09-01 2025-08-31 SC606150 core:OfficeEquipment 2024-09-01 2025-08-31 SC606150 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 SC606150 core:NetGoodwill 2024-09-01 2025-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 SC606150 dpl:GroupUndertakings 2024-09-01 2025-08-31 SC606150 dpl:ParticipatingInterests 2024-09-01 2025-08-31 SC606150 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 SC606150 core:ListedExchangeTraded 2024-09-01 2025-08-31 SC606150 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 SC606150 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 SC606150 dpl:CostSales 2023-09-01 2024-08-31 SC606150 dpl:DistributionCosts 2023-09-01 2024-08-31 SC606150 core:LandBuildings 2023-09-01 2024-08-31 SC606150 core:PlantMachinery 2023-09-01 2024-08-31 SC606150 core:Vehicles 2023-09-01 2024-08-31 SC606150 core:FurnitureFittings 2023-09-01 2024-08-31 SC606150 core:OfficeEquipment 2023-09-01 2024-08-31 SC606150 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 SC606150 core:NetGoodwill 2023-09-01 2024-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 SC606150 dpl:GroupUndertakings 2023-09-01 2024-08-31 SC606150 dpl:ParticipatingInterests 2023-09-01 2024-08-31 SC606150 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 SC606150 core:ListedExchangeTraded 2023-09-01 2024-08-31 SC606150 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 SC606150 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 SC606150 core:NetGoodwill 2025-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC606150 core:LandBuildings 2025-08-31 SC606150 core:PlantMachinery 2025-08-31 SC606150 core:Vehicles 2025-08-31 SC606150 core:FurnitureFittings 2025-08-31 SC606150 core:OfficeEquipment 2025-08-31 SC606150 core:AfterOneYear 2025-08-31 SC606150 core:WithinOneYear 2025-08-31 SC606150 core:ListedExchangeTraded 2025-08-31 SC606150 core:UnlistedNon-exchangeTraded 2025-08-31 SC606150 core:ShareCapital 2025-08-31 SC606150 core:SharePremium 2025-08-31 SC606150 core:RevaluationReserve 2025-08-31 SC606150 core:OtherReservesSubtotal 2025-08-31 SC606150 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC606150 core:NetGoodwill 2024-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 SC606150 core:LandBuildings 2024-08-31 SC606150 core:PlantMachinery 2024-08-31 SC606150 core:Vehicles 2024-08-31 SC606150 core:FurnitureFittings 2024-08-31 SC606150 core:OfficeEquipment 2024-08-31 SC606150 core:AfterOneYear 2024-08-31 SC606150 core:WithinOneYear 2024-08-31 SC606150 core:ListedExchangeTraded 2024-08-31 SC606150 core:UnlistedNon-exchangeTraded 2024-08-31 SC606150 core:ShareCapital 2024-08-31 SC606150 core:SharePremium 2024-08-31 SC606150 core:RevaluationReserve 2024-08-31 SC606150 core:OtherReservesSubtotal 2024-08-31 SC606150 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC606150 core:NetGoodwill 2023-08-31 SC606150 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 SC606150 core:LandBuildings 2023-08-31 SC606150 core:PlantMachinery 2023-08-31 SC606150 core:Vehicles 2023-08-31 SC606150 core:FurnitureFittings 2023-08-31 SC606150 core:OfficeEquipment 2023-08-31 SC606150 core:AfterOneYear 2023-08-31 SC606150 core:WithinOneYear 2023-08-31 SC606150 core:ListedExchangeTraded 2023-08-31 SC606150 core:UnlistedNon-exchangeTraded 2023-08-31 SC606150 core:ShareCapital 2023-08-31 SC606150 core:SharePremium 2023-08-31 SC606150 core:RevaluationReserve 2023-08-31 SC606150 core:OtherReservesSubtotal 2023-08-31 SC606150 core:RetainedEarningsAccumulatedLosses 2023-08-31 SC606150 core:AfterOneYear 2024-09-01 2025-08-31 SC606150 core:WithinOneYear 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC606150 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 SC606150 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 SC606150 bus:Director1 2024-09-01 2025-08-31 SC606150 bus:Director2 2024-09-01 2025-08-31

KE FAMILY INVESTMENTS LIMITED

Registered Number
SC606150
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2025

KE FAMILY INVESTMENTS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | KE, Jin Zhuan
| XU, Yinzhi

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC606150 (Scotland)

KE FAMILY INVESTMENTS LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 4 |  |  | 40,878 |  |  |  | 40,878
Investment property | 3 |  |  | 443,280 |  |  |  | 443,280
|  |  |  | 484,158 |  |  |  | 484,158
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 361,519 |  |  |  | 352,000 |  |
Cash at bank and on hand |  | 119,570 |  |  |  | 30,184 |  |
|  | 481,089 |  |  |  | 382,184 |  |
Creditors amounts falling due within one year | 6 | (415,725) |  |  |  | (423,205) |  |
Net current assets (liabilities) |  |  |  | 65,364 |  |  |  | (41,021)
Total assets less current liabilities |  |  |  | 549,522 |  |  |  | 443,137
Provisions for liabilities | 7 |  |  | (2,724) |  |  |  | (2,070)
Net assets |  |  |  | 546,798 |  |  |  | 441,067
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 8,170 |  |  |  | 8,824
Profit and loss account |  |  |  | 538,528 |  |  |  | 432,143
Shareholders' funds |  |  |  | 546,798 |  |  |  | 441,067

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2026, and are signed on its behalf by:
KE, Jin Zhuan Director Registered Company No. SC606150

KE FAMILY INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention, as modified by the revaluation of certain assets, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents the rental and dividends income receivable for the year. Income is recognised on the basis of rent due for the year and dividends received from unlisted investments in the year.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Investment property
--- | ---
| The investment properties were revalued by the director on 31 August 2025. The opening fair value represents : Cost in 2024: £432,385 Valuation surplus in 2024: £10,895

|  | £
| Fair value at 01 September 24 | 443,280
| At 31 August 25 | 443,280

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 40,878 |  | 40,878
| At 31 August 25 | 40,878 |  | 40,878
| Net book value
| At 31 August 25 | 40,878 |  | 40,878
| At 31 August 24 | 40,878 |  | 40,878

| Notes
--- | ---
| 1Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 361,519 |  | 352,000
| Total | 361,519 |  | 352,000

| Included within other debtors are loans to shareholders of £23,290 (2024: nil). This amount is interest free and repayable on demand.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 550
| Other creditors | 414,912 |  | 421,310
| Accrued liabilities and deferred income | 813 |  | 1,345
| Total | 415,725 |  | 423,205

| Included within other creditors are loans from directors of £302,412 (2024: £302,100). This amount is interest free and repayable on demand.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,724 |  | 2,070
| Total | 2,724 |  | 2,070

8. | Related party transactions
--- | ---
| The loan balance due to directors amounted to £302,412 (2024: £302,100) at the year end. The loan balance due from shareholders amounted to £23,290 (2024: £6,710 creditor) at the year end.