REGISTERED NUMBER: 14244232 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

VKR Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C J Runchman

V Runchman

REGISTERED OFFICE:

140 Rayne Road

Braintree

Essex

CM7 2QR

BUSINESS ADDRESS:

Kenella

Braintree Green

Rayne

Braintree

Essex

CM77 6TD

REGISTERED NUMBER:

14244232 (England and Wales)

ACCOUNTANTS:

Baverstocks Group Limited

140 Rayne Road

Braintree

Essex

CM7 2QR

FIXED ASSETS

Tangible assets

4

198

247

Investment property

5

750,000

750,000

750,198

750,247

CURRENT ASSETS

Debtors

6

1,422

1,759

Cash at bank and in hand

21,994

19,209

23,416

20,968

CREDITORS

Amounts falling due within one year

7

419,744

432,734

NET CURRENT LIABILITIES

(396,328

)

(411,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

353,870

338,481

PROVISIONS FOR LIABILITIES

58,920

58,929

NET ASSETS

294,950

279,552

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

251,023

251,023

Retained earnings

43,827

28,429

294,950

279,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

V Runchman - Director

1.	STATUTORY INFORMATION

VKR Property Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Investment property

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

275

DEPRECIATION

At 1 April 2025

28

Charge for year

49

At 31 March 2026

77

NET BOOK VALUE

At 31 March 2026

198

At 31 March 2025

247

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

750,000

NET BOOK VALUE

At 31 March 2026

750,000

At 31 March 2025

750,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

440,095

Valuation in 2025

309,905

750,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

440,095

440,095

investment property was valued on an open market basis on 31 March 2026 by V K Runchman .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,422

1,759

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2

-

Amounts owed to group undertakings

414,682

424,884

Taxation and social security

3,621

3,647

Other creditors

1,439

4,203

419,744

432,734

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

251,023