Company No: 07270661 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	E L Frater
	M L Frater
	S G Frater

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

07270661 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	31.12.2025		30.06.2024
		£		£
Fixed assets
Investment property	3	853,510		850,000
		853,510		850,000
Current assets
Debtors	4	526,296		521,862
Cash at bank and in hand		0		10,210
		526,296		532,072
Creditors: amounts falling due within one year	5	( 847,142)		( 903,970)
Net current liabilities		(320,846)		(371,898)
Total assets less current liabilities		532,664		478,102
Net assets		532,664		478,102
Capital and reserves
Called-up share capital		9		9
Fair value reserve		5,349		5,349
Profit and loss account		527,306		472,744
Total shareholder's funds		532,664		478,102

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Koben Properties Limited (registered number: 07270661) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

S G Frater Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Koben Properties 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 2 Leman Street, London, E1W 9US, 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 £.

Turnover

Turnover represents rent and service charges receivable during the year.

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 Balance Sheet date.

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 directors, on an open market value for existing use basis.

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.

2. Employees

	Period from 01.07.2024 to 31.12.2025		Year ended 30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	3		3

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	850,000
Additions	3,510
As at 31 December 2025	853,510

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	31.12.2025		30.06.2024
	£		£
Historic cost	838,545		838,545

4. Debtors

	31.12.2025		30.06.2024
	£		£
Amounts owed by Group undertakings	526,296		521,862

5. Creditors: amounts falling due within one year

	31.12.2025		30.06.2024
	£		£
Amounts owed to Group undertakings	5,541		5,541
Taxation and social security	18,137		9,306
Other creditors	823,464		889,123
	847,142		903,970