REGISTERED NUMBER: 13952830 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

KMP ( Streatham) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Kunal Mahesh Patel

Mr Viresh Mukesh Patel

Mr Niral Narendra Patel

Mr Vishal Narendra Patel

REGISTERED OFFICE:

2nd Floor, Compton House

29-33 Church Road

Stanmore

Middlesex

HA7 4AR

REGISTERED NUMBER:

13952830 (England and Wales)

FIXED ASSETS

Tangible assets

4

26,218

-

Investment property

5

5,025,000

4,297,651

5,051,218

4,297,651

CURRENT ASSETS

Debtors

6

8,985

120

Cash at bank

15,400

29,242

24,385

29,362

CREDITORS

Amounts falling due within one year

7

2,666,700

4,618,569

NET CURRENT LIABILITIES

(2,642,315

)

(4,589,207

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,408,903

(291,556

)

CREDITORS

Amounts falling due after more than one year

8

(2,146,058

)

-

PROVISIONS FOR LIABILITIES

11

(178,248

)

-

NET ASSETS/(LIABILITIES)

84,597

(291,556

)

CAPITAL AND RESERVES

Called up share capital

12

120

120

Revaluation reserve

13

515,082

-

Retained earnings

13

(430,605

)

(291,676

)

SHAREHOLDER FUNDS

84,597

(291,556

)

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 Statement of Income and Retained Earnings 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 Viresh Mukesh Patel - Director

1.	STATUTORY INFORMATION

KMP ( Streatham) 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.

Going Concern

The financial statements have been prepared on a going concern basis, notwithstanding the fact that there is a net current deficit of £2,642,315 (2024: £4,589,207) on the balance sheet. The Directors, having made appropriate enquiries, are satisfied that the company will receive continued support from the company's ultimate shareholders and the company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated by rent receivable recognised for the period which it is due and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

32,772

At 30 September 2025

32,772

DEPRECIATION

Charge for year

6,554

At 30 September 2025

6,554

NET BOOK VALUE

At 30 September 2025

26,218

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

4,297,651

Additions

40,573

Revaluations

686,776

At 30 September 2025

5,025,000

NET BOOK VALUE

At 30 September 2025

5,025,000

At 30 September 2024

4,297,651

In opinion of the directors the market value of the investment properties are not significantly different to their net book values.

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

686,776

Cost

4,338,224

5,025,000

If investment properties had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

4,338,224

-

Investment properties were valued on an open market basis on 10 November 2024 by Aitchison Raffety .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

1,793

120

Prepayments

7,192

-

8,985

120

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

643,817

2,386,310

Trade creditors

28,344

1

Other creditors

1,980,551

2,230,000

Sundry creditors

1,673

-

Accrued expenses

12,315

2,258

2,666,700

4,618,569

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

2,146,058

-

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

643,817

2,386,310

Amounts falling due between one and two years:

Bank loans - 1-2 years

643,817

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

1,502,241

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

2,789,875

2,386,310

The above loan is advanced by Lloyds Bank Plc and is secured by way of fixed and floating charge covering all the property or undertaking of the company.

11.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

6,554

-

Deferred tax

171,694

-

178,248

-

Deferred

tax

£

Provided during year

178,248

Balance at 30 September 2025

178,248

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

120

Ordinary

£1

120

120

13.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 October 2024

(291,676

)

-

(291,676

)

Profit for the year

376,153

376,153

Non-distributable reserve

(515,082

)

515,082

-

At 30 September 2025

(430,605

)

515,082

84,477

14.	RELATED PARTY DISCLOSURES

As at balance sheet date, the company owed £1,980,551 (2024 : £2,230,000) to a related party entity and paid interest of £40,494 during the year. This loan amount is payable on demand.