K & R ESTATES DEVELOPMENTS LTD

Registered number

10859809

Unaudited Filleted Accounts

31 July 2025

TEMPLETONS (HOLDINGS) LIMITED

CHARTERED ACCOUNTANTS

309 HOE STREET

WALTHAMSTOW

LONDON E17 9BG

K & R ESTATES DEVELOPMENTS LTD
Registered number:		10859809
Balance Sheet
as at 31 July 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,893,651			1,650,000
Investments	4		210			210
			1,893,861			1,650,210

Current assets
Debtors	5	429,100			434,669
Cash at bank and in hand		27,302			17,427
		456,402			452,096

Creditors: amounts falling due within one year	6	(1,320,438)			(1,074,446)

Net current liabilities			(864,036)			(622,350)

Total assets less current liabilities			1,029,825			1,027,860

Creditors: amounts falling due after more than one year	7		(930,000)			(930,000)

Provisions for liabilities			(12,179)			(12,179)


Net assets			87,646			85,681

Capital and reserves
Called up share capital			200			200
Revaluation reserve	8		51,921			51,921
Profit and loss account			35,525			33,560

Shareholders' funds			87,646			85,681

The directors are 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 directors acknowledge their 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.



Mr R V Raithatha
Director
Approved by the board on 29 July 2026

K & R ESTATES DEVELOPMENTS LTD
Notes to the Accounts
for the year ended 31 July 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 rent receivable during year.

	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 freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Investment properties	At valuation

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Investment Properties
£
	Cost/Valuation
	At 1 August 2024				1,650,000
	Additions				243,651
	At 31 July 2025				1,893,651

	Depreciation
	At 31 July 2025				-

	Net book value
	At 31 July 2025				1,893,651
	At 31 July 2024				1,650,000


	Investment Properties:		2025		2024
£				£
	Historical cost		1,585,900		1,585,900
	Cumulative depreciation based on historical cost		-		-
			1,585,900		1,585,900

4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 August 2024				210

	At 31 July 2025				210

	The investments in subsidiary undertakings relate to the investments in K & R Estates Ltd and K & R Investments Ltd, both companies are incorporated in the UK and are 100% owned by K & R Developments Ltd

	The Company has taken advantage of the exemption under section 405 of Companies Act 2006, not to prepare Consolidated Accounts, as the group qualifies as a small group.


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest (see note 8 below)		429,100		429,100
	Other debtors		-		5,569
			429,100		434,669


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		1,349		-
	Other creditors		1,319,089		1,074,446
			1,320,438		1,074,446


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loan		930,000		930,000

	The bank loan is secured by a mortgage over the company investment properties and personal guarantees provided by directors of the company.

8	Revaluation reserve		2025		2024
£				£

	At 1 August 2024		51,921		19,521
	Gain on revaluation of land and buildings		-		40,000
	Deferred taxation arising on the revaluation of land and buildings		-		(7,600)

	At 31 July 2025		51,921		51,921

	This related to the gain on revaluation of the company's Investment Properties at 31 July 2025.
	The revaluation was done by the directors based on market value and there has been no change in
	valuation since the last valuation.

9	Related party transaction

	At the year end, K & R Developments Limited was owed £409,100 ( 2024 - £409,100) by K & R Estates Limited, a company which is 100% owned by K & R Developments Limited, as disclosed in note 5 above.

	At the year end, K & R Developments Limited was owed £90,000 ( 2024 - £20,000) by K & R Investments Limited, a company which is 100% owned by K & R Developments Limited, as disclosed in note 5 above.

10	Controlling party

	The company was under the control of Mr R V Raithatha and Mrs K R Raithatha, both Directors of the company throughout the year.


11	Other information

	K & R ESTATES DEVELOPMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	309 Hoe Street
	Walthamstow
	London
	E17 9BG