Kid Co Investments Limited Accounts






Kid Co Investments Limited

	Company No. 10417772
		Information for Filing with The Registrar
		31 October 2025

at	31 October 2025
Company No.		10417772	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	4,025	7,250
	Investment property		6	2,234,234	2,212,853
	Investments		7	237,616	181,768
				2,475,875	2,401,871
Current assets

	Debtors		8	76,020	75,529

	Cash at bank and in hand			234,976	306,663
				310,996	382,192
Creditors: Amount falling due within one year			9	(266,688)	(227,429)
Net current assets				44,308	154,763
Total assets less current liabilities				2,520,183	2,556,634
Creditors: Amounts falling due after more than one year			10	(2,456,000)	(2,456,000)
Provisions for liabilities
	Deferred taxation		12	(52,869)	(52,869)

Net assets				11,314	47,765

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		14	11,312	47,763

Total equity				11,314	47,765



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 July 2026 and signed on its behalf by:
F.M. Matthews
Director
29 July 2026

for the year ended 31 October 2025

General information

Kid Co Investments Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10417772

Its registered office is:

Its trading address is:

Suite F38 & F39

2 Beech Hurst

Cheadle Place

3 Church Walk

Stockport Road

Altrincham

Stockport

Cheshire

SK8 2GL

WA14 4TT

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Rental income is recognised on an accruals basis over the period to which it related and is included in turnover.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

10% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		6926	£	£
		Profit on ordinary activities before tax	(36,451)	(11,230)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(6,926)	(2,134)
		Expenses not deductible for tax purposes	(46)	-

		Utilisation of tax losses	6,972	2,134

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 November 2024	32,250	32,250




		At 31 October 2025	32,250	32,250
		Depreciation
		At 1 November 2024	25,000	25,000
		Charge for the year	3,225	3,225



		At 31 October 2025	28,225	28,225
		Net book values
		At 31 October 2025	4,025	4,025
		At 31 October 2024	7,250	7,250

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 November 2024	2,212,853
		Additions	21,381


		At 31 October 2025	2,234,234

7	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 November 2024	181,768	181,768
		Additions	55,848	55,848


		At 31 October 2025	237,616	237,616
		Provisions/Impairment





		Net book values
		At 31 October 2025	237,616	237,616
		At 31 October 2024	181,768	181,768

8	Debtors
			2025	2024
			£	£
		Trade debtors	-	9,502




		Loans to directors	40,450	30,801
		Other debtors	30,500	30,400
		Prepayments and accrued income	5,070	4,826
			76,020	75,529

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




		Trade creditors	103	-


		Loans from directors	-	745
		Other creditors	9,760	9,760
		Accruals and deferred income	256,825	216,924
			266,688	227,429

10	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	2,456,000	2,456,000





			2,456,000	2,456,000

		Liabilities repayable in more than five years after the balance sheet date

		Amount repayable otherwise than by instalments	2,456,000	2,456,000
			2,456,000	2,456,000

		The loans are repayable over 20 years at an interest rate of 2.5%. The loans are secured by a fixed charge on the company's investment properties.

11	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	2,456,000	2,456,000

12	Deferred taxation
				Arising from revaluation	Total
				£	£
		At 1 November 2024		52,869	52,869


		At 31 October 2025		52,869	52,869


			2025		2024
			£		£


		Revaluation of land and buildings	52,869		52,869

			52,869		52,869

Share Capital

2 £1 Ordinary shares called up and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

15	Advances and credits to directors
			2025
			£
		At 1 November 2024	30,801
		Advanced in the period	40,448
		Amounts repaid in the period	30,801


		At 31 October 2025	40,448