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Company Registration No. 14733005 (England and Wales)
Kera Properties Ltd Unaudited accounts for the year ended 31 March 2026
Kera Properties Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kera Properties Ltd Company Information for the year ended 31 March 2026
Directors
Kathryn Cowan David Cowan
Company Number
14733005 (England and Wales)
Registered Office
47 Green Lane Horbury Wakefield West Yorkshire WF4 5DY England
Accountants
Clear Accountancy Services (Yorkshire) Ltd 66 Wakefield Road Ossett West Yorkshire WF5 9JS
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Kera Properties Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Investment property
4
684,041
528,716
Current assets
Cash at bank and in hand
67,054
3,351
Creditors: amounts falling due within one year
5
(259,930)
(199,930)
Net current liabilities
(192,876)
(196,579)
Total assets less current liabilities
491,165
332,137
Creditors: amounts falling due after more than one year
6
(523,761)
(372,554)
Net liabilities
(32,596)
(40,417)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(32,696)
(40,517)
Shareholders' funds
(32,596)
(40,417)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
David Cowan Director Company Registration No. 14733005
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Kera Properties Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Kera Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 14733005. The registered office is 47 Green Lane, Horbury, Wakefield, West Yorkshire, WF4 5DY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2026
£
Fair value at 1 April 2025
528,716
Additions
155,325
At 31 March 2026
684,041
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
600
600
Other creditors
257,425
197,425
Accruals
1,905
1,905
259,930
199,930
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
460,152
349,257
Loans from directors
63,609
23,297
523,761
372,554
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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