Registration number: 11136355

KIW Property Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

KIW Property Investments Limited

Company Information

Director

Mr Kristofor Ian Walton

Registered office

24 Alma Place North Shields NE29 0LY

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

KIW Property Investments Limited

(Registration number: 11136355)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	2,109	2,399
Investment property	6	528,000	523,000
		530,109	525,399
Current assets
Debtors	7	702	1,040
Cash at bank and in hand		7,337	28,381
		8,039	29,421
Creditors: Amounts falling due within one year	8	(165)	(587)
Net current assets		7,874	28,834
Total assets less current liabilities		537,983	554,233
Creditors: Amounts falling due after more than one year	8	(377,107)	(399,039)
Provisions for liabilities		(23,180)	(22,230)
Net assets		137,696	132,964
Capital and reserves
Called up share capital		1	1
Revaluation reserve		98,818	94,768
Retained earnings		38,877	38,195
Shareholders' funds		137,696	132,964

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 7 September 2026
 

KIW Property Investments Limited

(Registration number: 11136355)
Balance Sheet as at 31 January 2026 (continued)

......................................... Mr Kristofor Ian Walton Director

KIW Property Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
24 Alma Place
North Shields
NE29 0LY

These financial statements were authorised for issue by the director on 7 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

The fair value of the property at 31 January 2024 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £510,963 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

KIW Property Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	527	-

KIW Property Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	2,399	2,399
Additions	237	237
At 31 January 2026	2,636	2,636
Depreciation
Charge for the year	527	527
At 31 January 2026	527	527
Carrying amount
At 31 January 2026	2,109	2,109
At 31 January 2025	2,399	2,399

6	Investment properties

	2026 £
At 1 February	523,000
Fair value adjustments	5,000
At 31 January	528,000

The fair value of the property at 31 January 2026 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £528.000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

7

Debtors

	2026 £	2025 £
Trade debtors	16	700
Prepayments	686	340
	702	1,040

KIW Property Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	165	165
Other creditors	-	422
	165	587

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	377,107	399,039

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	306,272	302,208
Other borrowings	70,835	96,831
	377,107	399,039