REGISTERED NUMBER: 12871755 (England and Wales)

JKH Estates Ltd

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Horsham

REGISTERED OFFICE:

Port View House

Channel View Road

Dover

Kent

CT17 9TP

REGISTERED NUMBER:

12871755 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

Unit 1, Goat Lees

Trinity Road

Ashford

Kent

TN25 4AB

FIXED ASSETS

Investment property

4

1,350,000

832,280

CURRENT ASSETS

Debtors

5

7,217

1,474

Cash at bank

10,648

15,153

17,865

16,627

CREDITORS

Amounts falling due within one year

6

372,644

336,762

NET CURRENT LIABILITIES

(354,779

)

(320,135

)

TOTAL ASSETS LESS CURRENT LIABILITIES

995,221

512,145

CREDITORS

Amounts falling due after more than one year

7

(279,536

)

(343,406

)

PROVISIONS FOR LIABILITIES

(122,680

)

-

NET ASSETS

593,005

168,739

CAPITAL AND RESERVES

Called up share capital

20

20

Fair value reserve

395,040

-

Retained earnings

197,945

168,719

593,005

168,739

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 July 2026 and were signed by:

J Horsham - Director

1.	STATUTORY INFORMATION

JKH Estates 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.

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.

Income recognition

Income represents the fair value of consideration received or receivable derived from property rents and service charges during the period and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

832,280

Revaluations

517,720

At 30 November 2025

1,350,000

NET BOOK VALUE

At 30 November 2025

1,350,000

At 30 November 2024

832,280

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

1,350,000

Investment property was valued on a fair value basis by a RICS Registered Valuer on 28 November 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,663

1,447

Other debtors

4,554

27

7,217

1,474

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

85,373

85,373

Taxation and social security

9,579

12,818

Other creditors

277,692

238,571

372,644

336,762

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

279,536

343,406

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

-

141,322

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

364,909

428,779

The bank loans are secured on the investment property and a fixed and floating charge over all the assets and undertaking of the company.