Kimberley Property Investments Limited Filleted accounts for Companies House (small and micro)

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
	------------	------------