Registration number: 04473623

TKK Property Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

TKK Property Services Limited

Company Information

Directors

Mrs Tracey Knight Mr Keith Andrew Knight

Company secretary

Mr Keith Andrew Knight

Registered office

7-9 Macon Court Crewe Cheshire CW1 6EA

Accountants

Alextra Group Ltd Chartered Certified Accountants7-9 Macon Court Crewe Cheshire CW1 6EA

TKK Property Services Limited

(Registration number: 04473623)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	191,037	228,328
Investment property	4	780,000	780,000
Investments	5	30	30
		971,067	1,008,358
Current assets
Debtors	6	242,758	91,325
Cash at bank and in hand		17,404	111,266
		260,162	202,591
Creditors: Amounts falling due within one year	7	(51,680)	(49,835)
Net current assets		208,482	152,756
Total assets less current liabilities		1,179,549	1,161,114
Creditors: Amounts falling due after more than one year	7	(489,944)	(527,818)
Provisions for liabilities		(70,161)	(71,081)
Net assets		619,444	562,215
Capital and reserves
Called up share capital		100	100
Retained earnings		619,344	562,115
Shareholders' funds		619,444	562,215

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:
 

TKK Property Services Limited

(Registration number: 04473623)
Balance Sheet as at 30 September 2025

.........................................

Mr Keith Andrew Knight

Director

TKK Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rents received in the ordinary course of the company’s investment activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company, as well as fair valuation gains on investment property. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

TKK Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Asset class	Depreciation method and rate
Plant and Machinery (other tangible assets)	15% on cost
Furniture and Fittings	25% on cost
Motor Vehicles	10% on cost

Investment property

The investment property is valued in the accounts at Fair Value on the balance sheet date as required by FRS 102. Changes in value are recognised in the Profit and Loss account.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

TKK Property Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	5,893	-	21,002	26,895
Additions	1,166	229,177	-	230,343
Disposals	(3,880)	-	-	(3,880)
At 30 September 2025	3,179	229,177	21,002	253,358
Depreciation
At 1 October 2024	4,551	15,200	7,993	27,744
Charge for the year	930	34,377	3,150	38,457
Eliminated on disposal	(3,880)	-	-	(3,880)
At 30 September 2025	1,601	49,577	11,143	62,321
Carrying amount
At 30 September 2025	1,578	179,600	9,859	191,037
At 30 September 2024	1,342	213,977	13,009	228,328

4	Investment properties

	2025 £
At 1 October	780,000
At 30 September	780,000

The valuations are made on an open market value basis by a company director.

There has been no valuation of investment property by an independent valuer.

5	Investments

	2025 £	2024 £
Investments in associates	30	30