REGISTERED NUMBER: 10514932 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

KMP (High Wycombe) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Mahesh Patel

Mr Mukesh Patel

Mr V M Patel

Mr N N Patel

REGISTERED OFFICE:

2nd Floor, Compton House

29-33 Church Lane

Stanmore

HA7 4AR

REGISTERED NUMBER:

10514932 (England and Wales)

ACCOUNTANTS:

Andrew Murray & Co

Business Advisors and Statutory Auditors

144-146 Kings Cross Road

King's Cross

WC1X 9DU

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

-

1,971,429

-

1,971,429

CURRENT ASSETS

Debtors

6

100

12,398

Cash at bank

584,510

7,167

584,610

19,565

CREDITORS

Amounts falling due within one year

7

172,459

735,555

NET CURRENT ASSETS/(LIABILITIES)

412,151

(715,990

)

TOTAL ASSETS LESS CURRENT LIABILITIES

412,151

1,255,439

CREDITORS

Amounts falling due after more than one year

8

-

(833,145

)

PROVISIONS FOR LIABILITIES

11

-

(74,730

)

NET ASSETS

412,151

347,564

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserve

-

260,103

Retained earnings

412,051

87,361

SHAREHOLDER FUNDS

412,151

347,564

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 24 June 2026 and were signed on its behalf by:

Mr V M Patel - Director

1.	STATUTORY INFORMATION

KMP (High Wycombe) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts receivable for rent and services. Rent is recognised for the period for which it is due.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

6,756

Disposals

(6,756

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

6,756

Eliminated on disposal

(6,756

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,971,429

Disposals

(1,971,429

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

1,971,429

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

8,572

Called up share capital not paid

100

100

Prepayments

-

3,726

100

12,398

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

-

13,800

Trade creditors

560

-

Tax

130,194

578

Other creditors

6,314

684,231

Accrued expenses

35,391

36,946

172,459

735,555

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

-

833,145

9.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans <1yr

-

13,800

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

833,145

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

-

846,945

In March 2021 the company received loan advance of £1,380,000 from Handlesbanken Plc. This loan was secured by way of fixed and floating charge over all the property or undertaking of the company.

Of the total loan amount £69,000 (5%) is payable by equal quarterly instalments over a period of 5 years and the balance of £1,311,000 (95%) is payable on maturity.

As at the balance sheet date the outstanding loan balance was £NIL. (2024: £846,945).

11.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

On revaluation

-

74,730

Deferred

tax

£

Balance at 1 October 2024

74,730

Provided during year

(74,730

)

Accelerated capital allowances

Balance at 30 September 2025

-

12.	RELATED PARTY DISCLOSURES

Included in other creditors are the amounts of £NIL (2024: £667,180) and £6,314 (2024: £17,051) owed by the company to KMP PropFin Ltd and KMP & Sons respectively. Both these entities are related parties. These loans are non-instalment and payable on demand.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is not known.