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Registration number: 05260036

K P H Trading Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

K P H Trading Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

K P H Trading Limited

Company Information

Director | K J Potter

Registered office | Unit 1 Paddock Barn Farm Godstone Road Caterham Surrey CR3 6SF

K P H Trading Limited

(Registration number: 05260036)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 2,034,359 | 2,034,359
Current assets |  |  |
Debtors | 5 | 6,444 | 8,002
Cash at bank and in hand |  | 2,237 | 2,737
|  | 8,681 | 10,739
Creditors: Amounts falling due within one year | 6 | (628,743) | (697,941)
Net current liabilities |  | (620,062) | (687,202)
Total assets less current liabilities |  | 1,414,297 | 1,347,157
Provisions for liabilities |  | (132,362) | (100,595)
Net assets |  | 1,281,935 | 1,246,562
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 1,281,835 | 1,246,462
Shareholders' funds |  | 1,281,935 | 1,246,562

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 July 2026

......................................... K J Potter Director

K P H Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 Paddock Barn Farm
Godstone Road
Caterham
Surrey
CR3 6SF

These financial statements were authorised for issue by the director on 16 July 2026.

2 | 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.

Tax

The tax expense for the period comprises current and 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 in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

K P H Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Investment property

(i) investment properties are valued annually and the aggregate surplus or deficit is transferred to the profit and loss reserve; and
(ii) no depreciation is provided in respect of freehold investment properties. Although the Companies Act would normally require the systematic annual depreciation of fixed assets, the directors believe that this policy of not providing depreciation is necessary in order for the accounts to give a true and fair view, since the current value of investment properties, and changes in that current value, are of prime importance rather than a calculation of systematic annual depreciation.
Depreciation is only one of the many factors reflected in the annual valuation, and the amount which might otherwise have been shown cannot be separately identified or quantified.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

K P H Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Investment properties

| 2025 £
At 1 November | 2,034,359
At 31 October | 2,034,359

The Investment properties class of fixed assets was valued by the director who is internal to the company. The basis of this valuation was on an open market basis. This class of assets has a current value of £2,034,359 (2024 - £2,034,359) and a carrying amount at historical cost of £1,363,953 (2024 - £1,363,953).
The director considers that the property value remains unchanged to the last valuation.

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 6,444 | 8,002
| 6,444 | 8,002

K P H Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 15,000
Taxation and social security | 22,375 | 1,571
Other creditors | 606,368 | 681,370
| 628,743 | 697,941

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Summary of transactions with other related parties

K.P.H Environmental Limited/KPH De-construction Services Limited
Common director and shareholder
Included within other creditors is an amount due to K.P.H. Environmental Services Limited of £606,187 (2024: £681,186).
Included within other debtors is an amount due from KPH De-construction Services Limited of £6,444 (2024: £8,000).
These balances are unsecured, interest-free and repayable on demand.
During the year, rental income of £90,000 (2024: £60,000) was received from these related parties.