REGISTERED NUMBER: 14328581 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

GKB ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R K Bhalla

Dr G Bhalla

REGISTERED OFFICE:

3 Boundary Way

Compton

Wolverhampton

WV6 8DL

REGISTERED NUMBER:

14328581 (England and Wales)

FIXED ASSETS

Tangible assets

4

639

853

Investment property

5

358,829

287,496

359,468

288,349

CURRENT ASSETS

Cash at bank

28,052

2,785

CREDITORS

Amounts falling due within one year

6

59,186

13,458

NET CURRENT LIABILITIES

(31,134

)

(10,673

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,334

277,676

CREDITORS

Amounts falling due after more than one year

7

337,084

292,643

NET LIABILITIES

(8,750

)

(14,967

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

(8,752

)

(14,969

)

SHAREHOLDERS' FUNDS

(8,750

)

(14,967

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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:

Dr G Bhalla - Director

1.	STATUTORY INFORMATION

Gkb Estates 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.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

1,137

DEPRECIATION

At 1 September 2024

284

Charge for year

214

At 31 August 2025

498

NET BOOK VALUE

At 31 August 2025

639

At 31 August 2024

853

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

287,496

Additions

71,333

At 31 August 2025

358,829

NET BOOK VALUE

At 31 August 2025

358,829

At 31 August 2024

287,496

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

760

90

Directors' current accounts

57,886

12,906

Accrued expenses

540

462

59,186

13,458

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans (see note 8)

337,084

292,643

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

337,084

292,643

8.

LOANS

An analysis of the maturity of loans is given below:

31/8/25

31/8/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

337,084

292,643

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 September 2024

(14,969

)

Profit for the year

6,217

At 31 August 2025

(8,752

)