B & K Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03487259 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

B & K Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mahesh Kanubhai Patel

Viresh Mukesh Patel

Niral Narendra Patel

Vishal Narendra Patel

SECRETARY:

Mukesh Kanubhai Patel

REGISTERED OFFICE:

2nd Floor

Compton House

29-33 Church Road

Stanmore

Middlesex

HA7 4AR

REGISTERED NUMBER:

03487259 (England and Wales)

ACCOUNTANTS:

Andrew Murray & Co

Business Advisors and Statutory Auditors

144-146 Kings Cross Road

King's Cross

WC1X 9DU

FIXED ASSETS

Investment property

4

6,877,667

6,651,838

CURRENT ASSETS

Debtors

5

680,509

690,351

Cash at bank

99,347

182,776

779,856

873,127

CREDITORS

Amounts falling due within one year

6

214,509

195,242

NET CURRENT ASSETS

565,347

677,885

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,443,014

7,329,723

PROVISIONS FOR LIABILITIES

7

666,334

NET ASSETS

6,776,680

6,663,389

CAPITAL AND RESERVES

Called up share capital

100

Non-distributable reserve

4,164,267

Retained earnings

2,612,313

2,499,022

SHAREHOLDER FUNDS

6,776,680

6,663,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 authorised for issue by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Viresh Mukesh Patel - Director

1.	STATUTORY INFORMATION

B & K Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents rental receivable in respect of properties and is attributable to the company's principal activity. Rents are invoiced monthly and quarterly. Rental income is recognised for the period to which it relates.

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.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

6,651,838

Additions

225,829

At 30 September 2025

6,877,667

NET BOOK VALUE

At 30 September 2025

6,877,667

At 30 September 2024

6,651,838

Fair value at 30 September 2025 is represented by:

£

Valuation in 2024

4,830,601

Cost

2,047,066

6,877,667

Investment properties were valued on an open market basis on 13/09/2024 by Cushman & Wakefield.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

7,769

15,094

Due from related parties

663,640

Prepayments

9,100

11,617

680,509

690,351

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

2,500

9,071

Corporation Tax

36,512

46,690

Other creditors

62,981

Due to related parties

6,315

-

Rent deposits

36,253

Accrued expenses

69,948

40,247

214,509

195,242

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

Other timing differences

-

(34,070

)

Deferred tax

666,334

700,404

666,334

Deferred

tax

£

Balance at 1 October 2024

666,334

Balance at 30 September 2025

666,334

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, an amount of £663,640 (2024: £663,640), was owed to the company by KMP PropFin Ltd, a related party entity.

National Westminster Bank Plc has fixed and floating charge over all the property and undertaking of the company against a loan advanced to KMP Propfin Limited, a related party entity.

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.