IRIS Accounts Production v26.1.10.61 13001355 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false Fair value model Ordinary share 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13001355 2024-11-30 13001355 2025-11-30 13001355 2024-12-01 2025-11-30 13001355 2023-11-30 13001355 2023-12-01 2024-11-30 13001355 2024-11-30 13001355 ns15:EnglandWales 2024-12-01 2025-11-30 13001355 ns14:PoundSterling 2024-12-01 2025-11-30 13001355 ns10:Director1 2024-12-01 2025-11-30 13001355 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13001355 ns10:SmallEntities 2024-12-01 2025-11-30 13001355 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13001355 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 13001355 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13001355 ns10:FullAccounts 2024-12-01 2025-11-30 13001355 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 13001355 ns10:Director2 2024-12-01 2025-11-30 13001355 ns10:RegisteredOffice 2024-12-01 2025-11-30 13001355 ns5:CurrentFinancialInstruments 2025-11-30 13001355 ns5:CurrentFinancialInstruments 2024-11-30 13001355 ns5:Non-currentFinancialInstruments 2025-11-30 13001355 ns5:Non-currentFinancialInstruments 2024-11-30 13001355 ns5:ShareCapital 2025-11-30 13001355 ns5:ShareCapital 2024-11-30 13001355 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 13001355 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 13001355 ns5:FurnitureFittings 2024-12-01 2025-11-30 13001355 ns5:MotorVehicles 2024-12-01 2025-11-30 13001355 ns5:ComputerEquipment 2024-12-01 2025-11-30 13001355 ns5:FurnitureFittings 2024-11-30 13001355 ns5:MotorVehicles 2024-11-30 13001355 ns5:ComputerEquipment 2024-11-30 13001355 ns5:FurnitureFittings 2025-11-30 13001355 ns5:MotorVehicles 2025-11-30 13001355 ns5:ComputerEquipment 2025-11-30 13001355 ns5:FurnitureFittings 2024-11-30 13001355 ns5:MotorVehicles 2024-11-30 13001355 ns5:ComputerEquipment 2024-11-30 13001355 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 13001355 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 13001355 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-11-30 13001355 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2024-11-30 13001355 ns5:Non-currentFinancialInstruments 2024-12-01 2025-11-30 13001355 ns10:OrdinaryShareClass1 2025-11-30

REGISTERED NUMBER: 13001355 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

KOWLOON INVESTMENTS LIMITED

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| KOWLOON INVESTMENTS LIMITED |

Company Information

for the Year Ended 30 November 2025

| Directors: | Y F Chu

| K L Fong

| Registered office: | 128 City Road

| London

| EC1V 2NX

| Registered number: | 13001355 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| St James's Building

| 79 Oxford Street

| Manchester

| M1 6HT

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Balance Sheet

30 November 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 25,049 |  | 29,645 |  |

Investment property | 5 | 716,480 |  | 710,730 |  |

741,529 |  | 740,375 |  |

Current assets

Debtors | 6 | 126,653 |  | 128,606 |  |

Cash at bank | 135,761 |  | 49,154 |  |

262,414 |  | 177,760 |  |

Creditors

Amounts falling due within one year | 7 | (466,148 | ) | (475,666 | ) |

Net current liabilities | (203,734 | ) | (297,906 | ) |

Total assets less current liabilities | 537,795 |  | 442,469 |  |

Creditors

Amounts falling due after more than one year | 8 | (560,550 | ) | (430,950 | ) |

Provisions for liabilities | (6,262 | ) | (7,411 | ) |

Net (liabilities)/assets | (29,017 | ) | 4,108 |  |

Capital and reserves

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | (29,019 | ) | 4,106 |  |

Shareholders' funds | (29,017 | ) | 4,108 |  |

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 directors acknowledge their 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.

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Balance Sheet - continued

30 November 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Y F Chu - Director

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | Statutory information

| Kowloon Investments Limited 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | Tangible fixed assets

Fixtures |

and | Motor | Computer |

fittings | vehicles | equipment | Totals |

| £ | £ | £ | £

| Cost

| At 1 December 2024 | 139 |  | 51,990 |  | 3,317 |  | 55,446 |  |

| Additions | - |  | - |  | 2,954 |  | 2,954 |  |

| At 30 November 2025 | 139 |  | 51,990 |  | 6,271 |  | 58,400 |  |

| Depreciation

| At 1 December 2024 | 6 |  | 22,746 |  | 3,049 |  | 25,801 |  |

| Charge for year | 33 |  | 7,311 |  | 206 |  | 7,550 |  |

| At 30 November 2025 | 39 |  | 30,057 |  | 3,255 |  | 33,351 |  |

| Net book value

| At 30 November 2025 | 100 |  | 21,933 |  | 3,016 |  | 25,049 |  |

| At 30 November 2024 | 133 |  | 29,244 |  | 268 |  | 29,645 |  |

5. | Investment property

Total |

| £

| Fair value

| At 1 December 2024 | 710,730 |  |

| Additions | 5,750 |  |

| At 30 November 2025 | 716,480 |  |

| Net book value

| At 30 November 2025 | 716,480 |  |

| At 30 November 2024 | 710,730 |  |

| Investment properties have been valued on an open market value basis, by the director, by reference to market evidence of transaction prices for similar properties.

6. | Debtors

2025 | 2024 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 3,924 |  | 7,197 |  |

| Other debtors | 5,453 |  | 4,133 |  |

9,377 |  | 11,330 |  |

| Amounts falling due after more than one year:

| Other debtors | 117,276 |  | 117,276 |  |

| Aggregate amounts | 126,653 |  | 128,606 |  |

KOWLOON INVESTMENTS LIMITED (REGISTERED NUMBER: 13001355) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

6. | Debtors - continued

| Included in non current debtors is a prepayment of £117,276 (2024: £117,276) relating to amounts paid in February 2022 for the purchase lease options on 11 properties. The expiry date of the purchase lease option is ten years from the date of the agreement and the amounts included in prepayments will be deductible from the final purchase price.

| The company is considering exercising some of these options during the year ended 30 November 2026.

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other creditors | 466,148 |  | 475,666 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans | 560,550 |  | 430,950 |  |

| Bank loans amounting to £560,550 (2024: £430,950) are secured by fixed and floating charges over assets of the company.

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2 | Ordinary share | 1 | 2 |  | 2 |  |

10. | Ultimate controlling party

| K L Fong and Y F Chung jointly control the company by virtue of their 100% ownership of the shares.