0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-10-02 Sage Accounts Production Advanced 2024 - FRS102_2024 84,001 89,500 5,499 84,001 xbrli:pure xbrli:shares iso4217:GBP 04653827 2024-10-02 2025-10-01 04653827 2025-10-01 04653827 2024-10-01 04653827 2023-10-02 2024-10-01 04653827 2024-10-01 04653827 2023-10-01 04653827 bus:Director1 2024-10-02 2025-10-01 04653827 core:WithinOneYear 2025-10-01 04653827 core:WithinOneYear 2024-10-01 04653827 core:AfterOneYear 2024-10-01 04653827 core:LandBuildings 2024-10-02 2025-10-01 04653827 core:ShareCapital 2025-10-01 04653827 core:ShareCapital 2024-10-01 04653827 core:RevaluationReserve 2024-10-01 04653827 core:CapitalRedemptionReserve 2025-10-01 04653827 core:CapitalRedemptionReserve 2024-10-01 04653827 core:RetainedEarningsAccumulatedLosses 2024-10-01 04653827 core:CostValuation core:Non-currentFinancialInstruments 2024-10-01 04653827 core:DisposalsRepaymentsInvestments core:Non-currentFinancialInstruments 2025-10-01 04653827 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInInvestments 2025-10-01 04653827 core:Non-currentFinancialInstruments 2024-10-01 04653827 core:LandBuildings 2024-10-01 04653827 core:LandBuildings 2024-10-01 04653827 bus:SmallEntities 2024-10-02 2025-10-01 04653827 bus:AuditExemptWithAccountantsReport 2024-10-02 2025-10-01 04653827 bus:SmallCompaniesRegimeForAccounts 2024-10-02 2025-10-01 04653827 bus:PrivateLimitedCompanyLtd 2024-10-02 2025-10-01 04653827 bus:FullAccounts 2024-10-02 2025-10-01 04653827 core:AllAssociates 2024-10-02 2025-10-01
COMPANY REGISTRATION NUMBER: 04653827

Keighley Investments Limited

Filleted Unaudited Financial Statements

1 October 2025

Keighley Investments Limited

Financial Statements

Year ended 1 October 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Keighley Investments Limited

Statement of Financial Position

1 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – | 84,001
Investments | 6 |  | – | 173,030
|  | ---- | ---------
|  | – | 257,031

Current assets

Debtors | 7 | 468 |  | 999,960
Cash at bank and in hand | 32,144 |  | 145,609
| -------- |  | ------------
| 32,612 |  | 1,145,569

Creditors: amounts falling due within one year | 8 | 31,612 |  | 19,120
| -------- |  | ------------
Net current assets |  | 1,000 | 1,126,449
|  | ------- | ------------
Total assets less current liabilities |  | 1,000 | 1,383,480

Creditors: amounts falling due after more than one year | 9 |  | – | 3,040

Provisions

Taxation including deferred tax |  | – | 4,299
|  | ------- | ------------
Net assets |  | 1,000 | 1,376,141
|  | ------- | ------------

Capital and reserves

Called up share capital |  | 500 | 500
Revaluation reserve |  | – | ( 18,920)
Capital redemption reserve |  | 500 | 500
Profit and loss account |  | – | 1,394,061
|  | ------- | ------------
Shareholders funds |  | 1,000 | 1,376,141
|  | ------- | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 1 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Keighley Investments Limited

Statement of Financial Position (continued)

1 October 2025
These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Mr A West
Director

Company registration number: 04653827

Keighley Investments Limited

Notes to the Financial Statements

Year ended 1 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bradstowe House, 35 Middle Wall, Whitstable, Kent, CT5 1BJ, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have considered the basis of the preparation of the accounts and are satisfied that the accounts should be prepared on a going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover represents rental income received during the year, plus any sales of freehold land or property.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investment property
Investment properties are included in the balance sheet at their fair value in accordance with FRS 102 and are not depreciated.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2).
5. Tangible assets

| Land and buildings
| £
Cost or valuation |
At 2 October 2024 | 84,001
Disposals | ( 89,500)
Revaluations | 5,499
| --------
At 1 October 2025 | –
| --------
Depreciation |
At 2 October 2024 and 1 October 2025 | –
| --------
Carrying amount |
At 1 October 2025 | –
| --------
At 1 October 2024 | 84,001
| --------

6. Investments

| Shares in participating interests | Loans to participating interests | Total
| £ | £ | £
Cost |  |  |
At 2 October 2024 | 17,303 | 155,727 | 173,030
Disposals | ( 17,303) | – | ( 17,303)
Other movements | – | ( 155,727) | ( 155,727)
| -------- | --------- | ---------
At 1 October 2025 | – | – | –
| -------- | --------- | ---------
Impairment |  |  |
At 2 October 2024 and 1 October 2025 | – | – | –
| -------- | --------- | ---------

Carrying amount |  |  |
At 1 October 2025 | – | – | –
| -------- | --------- | ---------
At 1 October 2024 | 17,303 | 155,727 | 173,030
| -------- | --------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 468 | 999,960
| ---- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 3,970
Trade creditors | 1 | 1,417
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 24,226 | –
Corporation tax | 5,710 | –
Other creditors | 1,675 | 13,733
| -------- | --------
| 31,612 | 19,120
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 3,040
| ---- | -------

10. Related party transactions
At year end, the company owed £24,266 to its parent company.
11. Controlling party
The company's parent company is KIL Holdings Limited , a company incorporated in England and Wales. KIL Holdings Limited's registered address is Bradstowe House, 35 Middle Wall, Whitstable, Kent, United Kingdom, CT5 1BJ .