KING RIVER PROPERTIES LIMITED

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

Registered number: 12031662

		30 November 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,493		-
Investment Properties	5		651,000		639,000

			691,493		639,000
CURRENT ASSETS
Cash at bank and in hand		1,115		2,769

		1,115		2,769
Creditors: Amounts Falling Due Within One Year	7	(396,343 )		(22,047 )

NET CURRENT ASSETS (LIABILITIES)			(395,228 )		(19,278 )

TOTAL ASSETS LESS CURRENT LIABILITIES			296,265		619,722

Creditors: Amounts Falling Due After More Than One Year	8		(215,132 )		(549,283 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,389 )		(13,109 )

NET ASSETS			65,744		57,330

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		65,605		55,885
Income Statement			39		1,345

SHAREHOLDERS' FUNDS			65,744		57,330

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KING RIVER PROPERTIES LIMITED

Statement of Financial Position (continued)

As At 30 November 2025

For the period ending 30 November 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 her 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

Mrs Pamondip Deol

Director

20/08/2026

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

1. General Information

KING RIVER PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12031662 . The registered office is 97 Priory Road, Hampton, TW12 2QB.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% - Reducing Balance
Computer Equipment	33% - Reducing Balance

2.5. 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.

2.6. 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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KING RIVER PROPERTIES LIMITED

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 30 November 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. Guarantees and financial commitments

At the balance sheet date, the company had outstanding financial commitments in respect of a mortgage/Bank loan/Hire purchase with a financial institution.

There were no other material guarantees or financial commitments outstanding at the year end.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 July 2024	-	-	-
Additions	47,065	2,300	49,365

As at 30 November 2025	47,065	2,300	49,365

Depreciation
As at 1 July 2024	-	-	-
Provided during the period	8,757	115	8,872

As at 30 November 2025	8,757	115	8,872

Net Book Value
As at 30 November 2025	38,308	2,185	40,493

As at 1 July 2024	-	-	-

5. Investment Property

	30 November 2025
	£
Fair Value
As at 1 July 2024	639,000
Revaluations	12,000

As at 30 November 2025	651,000

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KING RIVER PROPERTIES LIMITED

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 30 November 2025

6. Debtors

	30 November 2025	30 June 2024
	£	£
Due within one year

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 June 2024
	£	£
Bank loans and overdrafts	6,478	6,477
Corporation tax	-	4
Director's loan account	389,865	15,566

	396,343	22,047

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

	30 November 2025	30 June 2024
	£	£
Bank loans	19,449	353,600
Other creditors	195,683	195,683

	215,132	549,283

9. Share Capital

	30 November 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair value reserve	Income Statement
	£	£
As at 1 July 2024	55,885	1,345
Profit for the period and total comprehensive income	-	8,415

Movements in fair value reserve	9,720	-
Transfer to/from Fair value reserve	-	(9,721)

As at 30 November 2025	65,605	39

11. Related Party Transactions

The company entered into transactions with directors, who are considered to be related parties.

Transactions during the year comprised advances to and from directors. Any balances outstanding at the year end are unsecured, interest free and have no fixed repayment terms.

As at the year end the company owes £585,548 (2024 - £211,250) to directors as a result of director loan to company.

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