REGISTERED NUMBER: 10326938 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 August 2025

for

Kee Holdings 2 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R P Keeves

Mrs L J Main

REGISTERED OFFICE:

32 Wotton Court

6 Jamestown Way

London

E14 2DB

REGISTERED NUMBER:

10326938 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

28,325

37,766

Investment property

5

550,000

500,000

578,325

537,766

CURRENT ASSETS

Debtors

6

5,538

3,338

Cash at bank

3,407

1,296

8,945

4,634

CREDITORS

Amounts falling due within one year

7

85,602

79,242

NET CURRENT LIABILITIES

(76,657

)

(74,608

)

TOTAL ASSETS LESS CURRENT LIABILITIES

501,668

463,158

CREDITORS

Amounts falling due after more than one year

8

(339,545

)

(343,780

)

PROVISIONS FOR LIABILITIES

(50,391

)

(42,685

)

NET ASSETS

111,732

76,693

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

224,246

181,972

Retained earnings

(112,516

)

(105,281

)

111,732

76,693

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mrs L J Main - Director

Mr R P Keeves - Director

1.	STATUTORY INFORMATION

Kee Holdings 2 Ltd 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.

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 is measured at 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.

Plant and machinery etc

-

25% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 August 2024

and 30 August 2025

172,836

DEPRECIATION

At 31 August 2024

135,070

Charge for year

9,441

At 30 August 2025

144,511

NET BOOK VALUE

At 30 August 2025

28,325

At 30 August 2024

37,766

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 August 2024

500,000

Revaluations

50,000

At 30 August 2025

550,000

NET BOOK VALUE

At 30 August 2025

550,000

At 30 August 2024

500,000

Properties are required to be disclosed within the financial statements at fair value.

The valuation was made by directors on an open market value basis by reference to market evidence of transaction prices for similar properties. Deferred tax has been calculated on the revalued amounts and provided for within the financial statements.

Fair value at 30 August 2025 is represented by:

£

Valuation in 2017

99,657

Valuation in 2022

45,000

Valuation in 2023

130,000

Valuation in 2024

(50,000

)

Valuation in 2025

50,000

Cost

275,343

550,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/8/25

30/8/24

£

£

Other debtors

5,538

3,338

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/8/25

30/8/24

£

£

Bank loans and overdrafts

5,491

6,747

Trade creditors

243

3,537

Other creditors

79,868

68,958

85,602

79,242

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/8/25

30/8/24

£

£

Bank loans

339,545

343,780

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

318,118

318,118

9.

RESERVES

Fair value

reserve

£

At 31 August 2024

181,972

Transfer to fair value reserve

42,274

At 30 August 2025

224,246

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

FAIR VALUE RESERVES

The Company uses the revaluation model for the measurement of its investment properties. The reserve records the revaluation surplus recognised less the related provision for deferred tax. This is a non distributable reserve.