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Registered number: 12153591
K D PROPERTIES & INVESTMENTS LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ashford Associates (UK) Limited
Chartered Certified Accountants
74a High Street
Wanstead
London
E11 2RJ
K D PROPERTIES & INVESTMENTS LIMITED
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
K D PROPERTIES & INVESTMENTS LIMITED
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 12153591

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,589,950 |  | 1,589,950
|  |  | 1,589,950 |  | 1,589,950
CURRENT ASSETS
Cash at bank and in hand |  | 6,914 |  | 8,857 |
|  | 6,914 |  | 8,857 |
Creditors: Amounts Falling Due Within One Year | 6 | (607,587 ) |  | (606,710 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (600,673 ) |  | (597,853 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 989,277 |  | 992,097
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (815,534 ) |  | (815,534 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,667 ) |  | (34,667 )
NET ASSETS |  |  | 139,076 |  | 141,896
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve |  |  | 182,455 |  | 182,455
Income Statement |  |  | (43,479 ) |  | (40,659 )
SHAREHOLDERS' FUNDS |  |  | 139,076 |  | 141,896

Page 1
Page 2
K D PROPERTIES & INVESTMENTS LIMITED
Statement of Financial Position (continued)
As At 31 August 2025
For the 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.
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 Income Statement.
On behalf of the board

Mrs Arti Raghwani Director | Mr Vimal Raghwani Director
22/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
K D PROPERTIES & INVESTMENTS LIMITED
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
K D PROPERTIES & INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12153591 . The registered office is 74a High Street Wanstead, London, E11 2RJ.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold | 0%

2.4. Investment Properties
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially
measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably
without undue cost or effort on an on-going basis are measured at fair value.
Gains and losses arising from changes in the fair value of investment properties are included in profit and loss in the period in
which they arise. 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.
No depreciation is provided on investment properties as a result of FRS 102 section 16, this represents adeparture from the
requirements of the Companies Act. In the opinion of the directors these properties are held primarily for their investment
potential and so their current value is of more significance than any measure consumption and to depreciate them would not
give a true and fair view.
However, the amount of depreciation cannot reasonably be quantified and the amount which might otherwise have been
shown cannot be separated or quantified
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
K D PROPERTIES & INVESTMENTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Buildings
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 1,589,950
As at 31 August 2025 | 1,589,950
Net Book Value
As at 31 August 2025 | 1,589,950
As at 1 September 2024 | 1,589,950

5. Investment Property
If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,407,495 |  | 1,407,495

Investment property was valued on an open market basis on 31 August 2023 by directors.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 607,587 |  | 606,710

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 815,534 |  | 815,534

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the year:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Arti Raghwani | (302,154 ) | 439 | - | - | (302,593 )
Mr Vimal Raghwani | (302,155 ) | 439 | - | - | (302,594 )

The above loan is unsecured, interest free and repayable on demand.
Page 4