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Registered Number: 16127310
England and Wales
K&K LAKES DEVELOPMENTS LTD
Abridged Accounts
Period of accounts Start date: 10 December 2024 End date: 31 December 2025

K&K Lakes Developments Ltd Contents Page For the Period 10 December 2024 to 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

K&K Lakes Developments Ltd Accountants' Report For the Period 10 December 2024 to 31 December 2025
Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of K&K Lakes Developments Ltd 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 K&K Lakes Developments Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of K&K Lakes Developments Ltd, as a body, in accordance with the terms of our engagement letter dated 17 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of K&K Lakes Developments Ltd and state those matters that we have agreed to state to the Board of Directors of K&K Lakes Developments Ltd , 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 K&K Lakes Developments Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that K&K Lakes Developments Ltd 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 K&K Lakes Developments Ltd. You consider that K&K Lakes Developments Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of K&K Lakes Developments Ltd. 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 31 December 2025. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 17 June 2026 1

K&K Lakes Developments Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 178,533
|  | 178,533
Current assets |  |
Debtors |  | 4,712
Cash at bank and in hand |  | 1,991
|  | 6,703
Creditors: amount falling due within one year |  | (65,397)
Net current assets |  | (58,694)
Total assets less current liabilities |  | 119,839
Creditors: amount falling due after more than one year |  | (138,677)
Net assets |  | (18,838)
Capital and reserves |  |
Called up share capital | 4 | 2
Profit and loss account |  | (18,840)
Shareholders' funds |  | (18,838)
For the period ended 31 December 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 accounts for the period in question in accordance with section 476. 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. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 June 2026 and were signed on its behalf by:
------------------------------- Kieran Ritchie Director
2

K&K Lakes Developments Ltd Notes to the Abridged Financial Statements For the Period 10 December 2024 to 31 December 2025
General Information K&K Lakes Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 16127310, registration address 23 Rose Hill, Harrington, Workington United Kingdom, CA14 5QL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the period was 2.
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 10 December 2024 | - |  | - |  | -
Additions | 1,992 |  | 177,039 |  | 179,031
Disposals | - |  | - |  | -
At 31 December 2025 | 1,992 |  | 177,039 |  | 179,031
Depreciation
At 10 December 2024 | - |  | - |  | -
Charge for period | 498 |  | - |  | 498
On disposals | - |  | - |  | -
At 31 December 2025 | 498 |  | - |  | 498
Net book values
Closing balance as at 31 December 2025 | 1,494 |  | 177,039 |  | 178,533
Opening balance as at 10 December 2024 | - |  | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
2 Ordinary shares of £1.00 each | 2
| 2
3