| KFH Investments Limited |
| Registered number: |
10488202 |
| Balance Sheet |
| as at 30 November 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
2,675,616 |
|
|
3,097,297 |
|
| Current assets |
| Debtors |
4 |
|
8,672 |
|
|
6,095 |
| Cash at bank and in hand |
|
|
339,270 |
|
|
29,095 |
|
|
|
347,942 |
|
|
35,190 |
|
| Creditors: amounts falling due within one year |
5 |
|
(3,023,533) |
|
|
(3,106,678) |
|
| Net current liabilities |
|
|
|
(2,675,591) |
|
|
(3,071,488) |
|
| Total assets less current liabilities |
|
|
|
25 |
|
|
25,809 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(970,025) |
|
|
(970,025) |
|
|
|
| Net liabilities |
|
|
|
(970,000) |
|
|
(944,216) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
(970,002) |
|
|
(944,218) |
|
| Shareholders' funds |
|
|
|
(970,000) |
|
|
(944,216) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mrs K A Stelmach |
| Director |
| Approved by the board on 11 August 2026 |
|
| KFH Investments Limited |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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). |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
20% straight line |
|
Computer equipment |
33% straight line |
|
|
Investment property |
|
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
|
Investment properties are properties owned by the company, held to earn rental income and for the capital appreciation and are not utilised as trading premises for any group company. They are measured initially at cost including related transaction costs, and subsequently at fair value. Fair value is based on market value, as determined by the directors at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying amount prior to re-measurement is included in the income statement as a valuation surplus or deficit. Investment properties are presented on the balance sheet within non-current assets. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Investment property |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 December 2024 |
3,097,382 |
|
6,180 |
|
3,103,562 |
|
Additions |
- |
|
1,718 |
|
1,718 |
|
Disposals |
(418,000) |
|
- |
|
(418,000) |
|
At 30 November 2025 |
2,679,382 |
|
7,898 |
|
2,687,280 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 December 2024 |
- |
|
6,265 |
|
6,265 |
|
Charge for the year |
5,140 |
|
259 |
|
5,399 |
|
At 30 November 2025 |
5,140 |
|
6,524 |
|
11,664 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
2,674,242 |
|
1,374 |
|
2,675,616 |
|
At 30 November 2024 |
3,097,382 |
|
(85) |
|
3,097,297 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
6,160 |
|
6,095 |
|
Other debtors |
2,512 |
|
- |
|
|
|
|
|
|
8,672 |
|
6,095 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
7,520 |
|
7,468 |
|
Taxation and social security costs |
1 |
|
- |
|
Other creditors |
3,016,012 |
|
3,099,210 |
|
|
|
|
|
|
3,023,533 |
|
3,106,678 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
970,025 |
|
970,025 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
Amounts payable otherwise than by instalment falling due for payment after more than five years |
|
970,025 |
|
970,025 |
|
|
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
KFH Investments Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
3 Lagoon Road |
|
Lilliput |
|
Poole |
|
Dorset |
|
BH14 8JT |