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COMPANY REGISTRATION NUMBER: 04333969

Kimberley Property Investments Limited

Filleted Unaudited Financial Statements

31 December 2025

Kimberley Property Investments Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Kimberley Property Investments Limited

Balance Sheet

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 530 | 1,059
Investments | 6 |  | 5,876,367 | 6,168,817
|  | ------------ | ------------
|  | 5,876,897 | 6,169,876

Current assets

Debtors | 7 | 14,994 |  | 21,564
Cash at bank and in hand | 165,718 |  | 238,979
| --------- |  | ---------
| 180,712 |  | 260,543

Creditors: amounts falling due within one year | 8 | 310,790 |  | 286,918
| --------- |  | ---------
Net current liabilities |  | 130,078 | 26,375
|  | ------------ | ------------
Total assets less current liabilities |  | 5,746,819 | 6,143,501

Creditors: amounts falling due after more than one year | 9 |  | 1,922,500 | 2,346,875
|  | ------------ | ------------
Net assets |  | 3,824,319 | 3,796,626
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 4,500 | 4,500
Profit and loss account | 10 |  | 3,819,819 | 3,792,126
|  | ------------ | ------------
Shareholders funds |  | 3,824,319 | 3,796,626
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Kimberley Property Investments Limited

Balance Sheet (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Mr H H Shah |
Director |

Company registration number: 04333969

Kimberley Property Investments Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kimberley House, 31 Burnt Oak Broadway, Edgware, Greater London, HA8 5LD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The rental income shown in the profit and loss account represents amounts receivable during the period exclusive of value added tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | Straight line over 3 years

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits arising before or after the date of acquisition.
Investment properties are revalued annually to their fair value and any surplus or deficit is dealt through profit and loss. No depreciation is provided in respect of investment properties.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities .
Defined contribution plans
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 3 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 January 2025 and 31 December 2025 | 1,589 | 1,589
| ------- | -------
Depreciation |  |
At 1 January 2025 | 530 | 530
Charge for the year | 529 | 529
| ------- | -------
At 31 December 2025 | 1,059 | 1,059
| ------- | -------
Carrying amount |  |
At 31 December 2025 | 530 | 530
| ------- | -------
At 31 December 2024 | 1,059 | 1,059
| ------- | -------

6. Investments

| Shares in participating interests | Loans to participating interests | Investment properties | Other investments | Total
| £ | £ | £ | £ | £
Cost or valuation |  |  |  |  |
At 1 January 2025 | 3,895 | 113,222 | 4,130,000 | 1,921,700 | 6,168,817
Disposals | – | ( 10,000) | ( 3,727) | ( 59,450) | (73,177)
Revaluations | – | – | ( 219,273) | – | ( 219,273)
| ------- | --------- | ------------ | ------------ | ------------
At 31 December 2025 | 3,895 | 103,222 | 3,907,000 | 1,862,250 | 5,876,367
| ------- | --------- | ------------ | ------------ | ------------
Impairment |  |  |  |  |
At 1 January 2025 and 31 December 2025 | – | – | – | – | –
| ------- | --------- | ------------ | ------------ | ------------

Carrying amount |  |  |  |  |
At 31 December 2025 | 3,895 | 103,222 | 3,907,000 | 1,862,250 | 5,876,367
| ------- | --------- | ------------ | ------------ | ------------
At 31 December 2024 | 3,895 | 113,222 | 4,130,000 | 1,921,700 | 6,168,817
| ------- | --------- | ------------ | ------------ | ------------

The valuation of the company's investment properties was carried out at the reporting date by the directors on an open market basis taking into account valuations undertaken in April 2026 on three of the company's investment properties by Savills (UK) Limited, a firm of independent RICS quailed chartered surveyors. No depreciation is provided in respect of these properties
The comparable historical cost of investment properties stated at their fair value would be £4,365,900 (2024: £4,365,900).
At the reporting date, the company owned 50% of the issued share capital of Harlow Estates Limited, a company incorporated in England & Wales and whose principle activity is that of property investment. Included within other investments are non-current loans of £1,116,025.
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 6,648 | 8,444
Other debtors | 8,346 | 13,120
| -------- | --------
| 14,994 | 21,564
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans | 107,500 | 112,500
Trade creditors | 2,348 | 2,724
Corporation tax | 65,309 | 45,355
Social security and other taxes | 14,488 | 13,879
Other creditors | 121,145 | 112,460
| --------- | ---------
| 310,790 | 286,918
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans | 547,500 | 831,875
Shareholder loans | 300,000 | 440,000
Other loan | 1,075,000 | 1,075,000
| ------------ | ------------
| 1,922,500 | 2,346,875
| ------------ | ------------

Bank loans amounting to £650,000 (2024: £929,375) are secured by a first legal charge over some of the company's investment properties.
10. Profit and loss account

|  | 2025 | 2024
|  | £ | £
| Distributable profits | 4,278,719 | 4,028,026
| Unrealised fair value loss on investment properties | (458,900) | (235,900)
|  | ------------ | ------------
|  | 3,819,819 | 3,792,126
|  | ------------ | ------------