| Koon-Lin Properties Limited |
| Registered number: |
09199202 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
269,745 |
|
|
269,771 |
|
| Current assets |
| Debtors |
4 |
|
3,280 |
|
|
2,947 |
| Cash at bank and in hand |
|
|
1,534 |
|
|
490 |
|
|
|
4,814 |
|
|
3,437 |
|
| Creditors: amounts falling due within one year |
5 |
|
(118,612) |
|
|
(118,737) |
|
| Net current liabilities |
|
|
|
(113,798) |
|
|
(115,300) |
|
| Total assets less current liabilities |
|
|
|
155,947 |
|
|
154,471 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(150,000) |
|
|
(150,000) |
|
|
|
| Net assets |
|
|
|
5,947 |
|
|
4,471 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
300 |
|
|
300 |
| Profit and loss account |
|
|
|
5,647 |
|
|
4,171 |
|
| Shareholders' funds |
|
|
|
5,947 |
|
|
4,471 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| K L Lee |
| Director |
| Approved by the board on 17 July 2026 |
|
| Koon-Lin Properties Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover represents rental income receivable. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than investment properties, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Furniture and fittings |
100% in the year of acquisition |
|
Office equipment |
25% on cost |
|
|
Investment properties, including long-leasehold properties are not depreciated. The director considers that the lives and residual values of the properties, based on current valuations, are such that any charge to the profit and loss account would be insignificant. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Investment properties |
|
Furniture and fittings |
|
Office equipment |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
269,718 |
|
2,099 |
|
1,711 |
|
273,528 |
|
At 31 December 2025 |
269,718 |
|
2,099 |
|
1,711 |
|
273,528 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
- |
|
2,099 |
|
1,658 |
|
3,757 |
|
Charge for the year |
- |
|
- |
|
26 |
|
26 |
|
At 31 December 2025 |
- |
|
2,099 |
|
1,684 |
|
3,783 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
269,718 |
|
- |
|
27 |
|
269,745 |
|
At 31 December 2024 |
269,718 |
|
- |
|
53 |
|
269,771 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
3,280 |
|
2,947 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
742 |
|
- |
|
Corporation tax |
1,055 |
|
942 |
|
Other taxes and social security costs |
1,351 |
|
1,000 |
|
Other creditors |
115,464 |
|
116,795 |
|
|
|
|
|
|
118,612 |
|
118,737 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Director's loan |
150,000 |
|
150,000 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Koon-Lin Properties Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
454 Ewell Road |
|
Surbiton |
|
KT6 7EL |