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Company registration number: 08401745
KSL Investments Limited
Unaudited filleted financial statements
31 October 2025
KSL Investments Limited
Contents
Statement of financial position
Notes to the financial statements
KSL Investments Limited
Statement of financial position
31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Investments 5 576,058 576,058
_______ _______
576,058 576,058
Current assets
Debtors 6 261,568 70,254
Cash at bank and in hand 6,482 484
_______ _______
268,050 70,738
Creditors: amounts falling due
within one year 7 ( 108,594) ( 173,423)
_______ _______
Net current assets/(liabilities) 159,456 ( 102,685)
_______ _______
Total assets less current liabilities 735,514 473,373
_______ _______
Net assets 735,514 473,373
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 735,414 473,273
_______ _______
Shareholders funds 735,514 473,373
_______ _______
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:
Mr Karl Lord
Director
Company registration number: 08401745
KSL Investments Limited
Notes to the financial statements
Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5a Christleton Court, Manor Park, Runcorn, Cheshire, WA7 1ST.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Investments
Shares in group undertakings and participating interests Total
£ £
Cost
At 1 November 2024 and 31 October 2025 576,058 576,058
_______ _______
Impairment
At 1 November 2024 and 31 October 2025 - -
_______ _______
Carrying amount
At 31 October 2025 576,058 576,058
_______ _______
At 31 October 2024 576,058 576,058
_______ _______
Investments in group undertakings
Registered office Class of share Percentage of shares held
Subsidiary undertakings
Aquabond Limited Unit 5a Christleton Court Manor Park Runcorn Cheshire WA7 1ST Ordinary A 80
Waterford Chase Properties Limited Unit 5a Christleton Court Manor Park Runcorn Cheshire WA7 1ST Ordinary 100
6. Debtors
2025 2024
£ £
Amounts owed by group undertakings 92,004 47,004
Other debtors 26,500 15,000
Director loan accounts 143,064 8,250
_______ _______
261,568 70,254
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Amounts owed to group undertakings 105,894 170,923
Accruals and deferred income 2,700 2,500
_______ _______
108,594 173,423
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr & Mrs Lord 8,250 370,914 ( 236,100) 143,064
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr & Mrs Lord ( 315) 274,865 ( 266,300) 8,250
_______ _______ _______ _______
9. Related party transactions
Mr Karl Lord and Mrs Sara Lord are related parties by virtue of their directorship of and shareholding in the company. At the year end date, the directors owed the company £143,064 (2024: £8,250). The loan is unsecured and has no specific repayment terms. Interest was charged at the official rate.Aquabond Limited is a majority owned subsidiary of KSL Investments Limited. During the year, the company received dividends from Aquabond Limited in the sum of £440,000 (2024: £230,000). At the year end date, the company owed Aquabond Limited £105,894 (2024: £170,923).Waterford Chase Properties Limited is a wholly owned subsidiary of KSL Investments Limited. During the year, the company received dividends from Waterford Chase Properties Limited in the sum of £45,000 (2024: £10,000). At the year end date, Waterford Chase Properties Limited owed the company £92,004 (2024: £47,004).All related party loans, with subsidiary undertakings, are interest free, unsecured and have no specific repayment terms.The bank loan in Waterford Chase Properties Limited is secured by an intercompany cross guarantee and debenture between the company, Waterford Chase Properties Limited and Aquabond Limited.The bank loan in Aquabond Limited is secured by an intercompany cross guarantee and debenture between the company, Waterford Chase Properties Limited and Aquabond Limited.
10. Controlling party
Mr Karl Lord and Mrs Sara Lord are the ultimate controlling parties by virtue of their majority shareholding in the company.