REGISTERED NUMBER: 13002228 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Knightswood Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S M Raza

Mr A R Sheikh

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

M3 2PJ

REGISTERED NUMBER:

13002228 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

1,325

950

Investment property

5

1,080,000

1,040,654

1,081,325

1,041,604

CURRENT ASSETS

Stocks

6

168,402

168,402

Debtors

7

26,231

26,605

Cash at bank

35,716

12,710

230,349

207,717

CREDITORS

Amounts falling due within one year

8

(569,742

)

(567,072

)

NET CURRENT LIABILITIES

(339,393

)

(359,355

)

TOTAL ASSETS LESS CURRENT LIABILITIES

741,932

682,249

CREDITORS

Amounts falling due after more than one year

9

(608,015

)

(608,015

)

PROVISIONS FOR LIABILITIES

(23,743

)

(13,906

)

NET ASSETS

110,174

60,328

CAPITAL AND RESERVES

Called up share capital

3

3

Fair value reserve

10

81,065

41,719

Retained earnings

10

29,106

18,606

110,174

60,328

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Mr A R Sheikh - Director

1.	STATUTORY INFORMATION

Knightswood 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 as modified by the revaluation of certain assets.

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

Tangible fixed assets are recorded at cost less accumulated depreciation and accumulated impairment losses.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The company's financial statements for the year ended 30 November 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

1,923

Additions

409

At 30 November 2025

2,332

DEPRECIATION

At 1 December 2024

973

Charge for year

34

At 30 November 2025

1,007

NET BOOK VALUE

At 30 November 2025

1,325

At 30 November 2024

950

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

1,040,654

Revaluations

39,346

At 30 November 2025

1,080,000

NET BOOK VALUE

At 30 November 2025

1,080,000

At 30 November 2024

1,040,654

Fair value at 30 November 2025 is represented by:

£

Valuation in 2023

25,625

Valuation in 2024

30,000

Valuation in 2025

39,346

Cost

985,029

1,080,000

If Investment properties had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

985,029

985,029

Investment properties were valued on an open market basis on 30 November 2025 by the directors .

6.

STOCKS

2025

2024

£

£

Stocks

168,402

168,402

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

26,231

26,605

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,682

3,927

Other creditors

565,060

563,145

569,742

567,072

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

608,015

608,015

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

608,015

608,015

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 December 2024

18,606

41,719

60,325

Profit for the year

49,846

49,846

Revaluation

(39,346

)

39,346

-

At 30 November 2025

29,106

81,065

110,171

11.	RELATED PARTY DISCLOSURES