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Registration number: 12262183

Kelvedon Fox Properties Limited
Unaudited Filleted Financial Statements
for the Period from 1 November 2024 to 31 December 2025

Kelvedon Fox Properties Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Kelvedon Fox Properties Limited

Company Information

Director | Mr D M Fox

Registered office | DeVines Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Accountants | DeVines Accountants Limited Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Kelvedon Fox Properties Limited
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kelvedon Fox Properties Limited for the period ended 31 December 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Kelvedon Fox Properties Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Kelvedon Fox Properties Limited and state those matters that we have agreed to state to the Board of Directors of Kelvedon Fox Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kelvedon Fox Properties Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Kelvedon Fox Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Kelvedon Fox Properties Limited. You consider that Kelvedon Fox Properties Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Kelvedon Fox Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
DeVines Accountants Limited
Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

18 August 2026

Kelvedon Fox Properties Limited

(Registration number: 12262183)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 664 | 923
Investment property | 5 | 169,394 | 169,394
|  | 170,058 | 170,317
Current assets |  |  |
Debtors | 6 | 226 | 1,238
Cash at bank and in hand |  | 2,451 | 1,396
|  | 2,677 | 2,634
Creditors: Amounts falling due within one year | 7 | (42,752) | (45,548)
Net current liabilities |  | (40,075) | (42,914)
Total assets less current liabilities |  | 129,983 | 127,403
Creditors: Amounts falling due after more than one year | 7 | (120,254) | (120,265)
Net assets |  | 9,729 | 7,138
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Profit and loss account |  | 9,629 | 7,038
|  | 9,729 | 7,138

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 August 2026

Kelvedon Fox Properties Limited

(Registration number: 12262183)
Balance Sheet as at 31 December 2025

......................................... Mr D M Fox Director

Kelvedon Fox Properties Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
DeVines Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

These financial statements were authorised for issue by the director on 18 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis due to the continuing financial support of the director for a period of not less than twelve months from the date of approval of the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kelvedon Fox Properties Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

Deferred tax is provided on the difference between the fair value of investment properties and their ( indexed) costs at the rate that would apply if they were sold, based on tax legislation substantially inacted at the balance sheet date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Fixtures and fittings | 25% reducing balance

Investment property

Investment property is initially recognised at cost and then subsequentially measured at fair value. Changes in value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Kelvedon Fox Properties Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 November 2024 | 650 | 1,044 | 1,694
At 31 December 2025 | 650 | 1,044 | 1,694
Depreciation
At 1 November 2024 | 361 | 410 | 771
Charge for the period | 81 | 178 | 259
At 31 December 2025 | 442 | 588 | 1,030
Carrying amount
At 31 December 2025 | 208 | 456 | 664
At 31 October 2024 | 289 | 634 | 923

5 | Investment properties

| 2025 £
At 1 November | 169,394
At 31 December | 169,394

Investment properties are revalued annually by the director based on the sale of similar properties in a similar location.

There has been no valuation of investment property by an independent valuer.

6 | Debtors

Kelvedon Fox Properties Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

| 2025 £ | 2024 £
Prepayments | 226 | 1,238
| 226 | 1,238

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 3 | 929
Taxation and social security | 704 | 746
Accruals and deferred income | 1,808 | 1,260
Other creditors | 40,237 | 42,613
| 42,752 | 45,548

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 120,254 | 120,265

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £120,254 (2022 - £120,265).

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Reserves

The only movement on reserves in the current period and preceding period is profits.

Kelvedon Fox Properties Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 120,254 | 120,265