Kika Investments Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 15906602

		31 August 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		430,689

			430,689
CURRENT ASSETS
Cash at bank and in hand		96,870

		96,870
Creditors: Amounts Falling Due Within One Year	5	(184,257 )

NET CURRENT ASSETS (LIABILITIES)			(87,387 )

TOTAL ASSETS LESS CURRENT LIABILITIES			343,302

Creditors: Amounts Falling Due After More Than One Year	6		(332,823 )

NET ASSETS			10,479

CAPITAL AND RESERVES
Called up share capital	8		100
Income Statement			10,379

SHAREHOLDERS' FUNDS			10,479

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Kika Investments Ltd

Statement of Financial Position (continued)

As At 31 August 2025

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Harry Philippou

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kika Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15906602 . The registered office is Fourth Floor Chase House, 305 Chase Road, London, N14 6JS.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

2.3. Turnover

Revenue represents the value of rental income chargeable in respect of the company's investment proeprty.

Revenue is recognised evenly over the period of the rental agreement.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.5. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kika Investments Ltd

Notes to the Financial Statements (continued)

For the Period 20 August 2024 to 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investment Property

	31 August 2025
	£
Fair Value
As at 20 August 2024	-
Additions	430,689

As at 31 August 2025	430,689

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	31 August 2025
	£
Cost	430,689

Investment property was valued on an open market basis on 31 August 2025 by the director of the company.

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025
	£
Other creditors	181,684
Taxation and social security	2,573

	184,257

6. Creditors: Amounts Falling Due After More Than One Year

	31 August 2025
	£
Bank loans	332,823

Of the creditors falling due after more than one year the following amounts are due after more than five years.

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Kika Investments Ltd

Notes to the Financial Statements (continued)

For the Period 20 August 2024 to 31 August 2025

	31 August 2025
	£
Bank loans	332,823

7. Secured Creditors

Of the creditors the following amounts are secured.

The bank loans are secured by way of fixed charge on the property and other assets of the company and contains negative pledge.

	31 August 2025
	£
Bank loans and overdrafts	332,823

8. Share Capital

	31 August 2025
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

Included in other creditors due within one year is an amount of £2,208 due to the director of the company. The loan remains interest free and repayable on demand.

Included in other creditors due within one year is an amount of £177,349 due to the connected companies with common control. The loans remain interest free and repayable on demand.

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