KHP Country Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10907315

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,471		24,655

			20,471		24,655
CURRENT ASSETS
Debtors	5	93,494		93,974
Cash at bank and in hand		26		58

		93,520		94,032
Creditors: Amounts Falling Due Within One Year	6	(103,149 )		(103,076 )

NET CURRENT ASSETS (LIABILITIES)			(9,629 )		(9,044 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,842		15,611

Creditors: Amounts Falling Due After More Than One Year	7		(29,688 )		(29,688 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,889 )		(6,164 )

NET LIABILITIES			(22,735 )		(20,241 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(22,835 )		(20,341 )

SHAREHOLDERS' FUNDS			(22,735)		(20,241)

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KHP Country Homes Ltd

Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Anthony Petty

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

KHP Country Homes Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 10907315 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.

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. 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:

Plant & Machinery	15% WDV
Motor Vehicles	15% WDV
Fixtures & Fittings	15% WDV
Computer Equipment	15% WDV

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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KHP Country Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	17,500	9,832	46,229	6,250	79,811

As at 31 August 2025	17,500	9,832	46,229	6,250	79,811

Depreciation
As at 1 September 2024	14,385	8,082	28,796	3,893	55,156
Provided during the period	779	437	2,615	353	4,184

As at 31 August 2025	15,164	8,519	31,411	4,246	59,340

Net Book Value
As at 31 August 2025	2,336	1,313	14,818	2,004	20,471

As at 1 September 2024	3,115	1,750	17,433	2,357	24,655

5. Debtors

	2025	2024
	£	£
Due within one year
Intercompany Loan	79,049	79,049
Director's loan account	14,445	14,925

	93,494	93,974

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	481	480
Bank loans and overdrafts	6,250	6,250
VAT	14,144	14,144
Intercompany Loans	82,274	82,202

	103,149	103,076

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

	2025	2024
	£	£
Bank loans	29,688	29,688

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KHP Country Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

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

9. Related Party Transactions

Included in the other debtors is an amount of £14,445 (2024 - £14,925), owed by the directors Mr A Petty. Further to this, the following amounts are owed by each company, all of which Mr A Petty is a director.

- KHP PLC - £122 (2024 - £122)

- KHP Residential Ltd - £196 (2024 - £196)

- KHP Country Ltd - £152 (2024 - £152)

- Hollandbury Park Ltd - £160 (2024 - £160)

- KHP Marden Ltd - £80 (2024 - £80)

- Kings Hill Lettings Ltd - £146 (2024 - £146)

- KHP Snodland - £50,116 (2024 - £50,116)

- Invicta Lettings Ltd - £80 (2024 - £80)

- Kings Hill Properties (South East) Ltd - £27,997 (2024 - £27,997)

Included in the other creditors is an amount of £0 (2024 - £82,202) owed to Kings Hill Properties Ltd, a company under the control of directors Mr A Petty.

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