Leeds (Kidd House Investments) Limited

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

Registered number: 09045490

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,417		21,026
Investment Properties	5		4,100,000		4,824,728

			4,115,417		4,845,754
CURRENT ASSETS
Debtors	6	1,091,819		864,245
Cash at bank and in hand		28		-

		1,091,847		864,245
Creditors: Amounts Falling Due Within One Year	7	(2,634,003 )		(2,473,646 )

NET CURRENT ASSETS (LIABILITIES)			(1,542,156 )		(1,609,401 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,573,261		3,236,353

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(383,248 )		(91,407 )

NET ASSETS			2,190,013		3,144,946

CAPITAL AND RESERVES
Called up share capital	9		782		782
Share premium account			451		451
Income Statement			2,188,780		3,143,713

SHAREHOLDERS' FUNDS			2,190,013		3,144,946

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Leeds (Kidd House Investments) Limited

Statement of Financial Position (continued)

As At 31 December 2025

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

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

The directors acknowledge their 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 Suresh Gorasia

Director

16 September 2026

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

1. General Information

Leeds (Kidd House Investments) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09045490 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.

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 the provisions of Financial Reporting Standard 102 Section 1A Small Entities, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 2.3).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

2.2. Going Concern Disclosure

The directors have assessed the financial performance and note that as at 31 December 2025 the company had net assets of £2,190,013 (2024: £3,144,946) and made a loss after taxation for the period of £954,933 (2024: £75,544 profit).

The Directors have reviewed the financial forecasts of the Company for a period of 12 months from the date of approval of these financial statements. Based on these forecasts and cashflows, the Directors are confident that there are sufficient funds for the company to meet its obligations and liabilities as they fall due for the foreseeable future. On this basis the Directors consider that it is appropriate to prepare the financial statements on a going concern basis.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are 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 considered to be 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.

2.4. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.5. 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:

Plant & Machinery

5 to 10 years

2.6. 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.

2.7. Financial Instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments at fair value through profit and loss.

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Leeds (Kidd House Investments) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Taxation

Deferred Taxation

Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except:

• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;

• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and

• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.

Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Directors	3	3

	3	3

4. Tangible Assets

	Plant & Machinery
	£
Cost or Valuation
As at 1 January 2025	53,069

As at 31 December 2025	53,069

Depreciation
As at 1 January 2025	32,043
Provided during the period	5,609

As at 31 December 2025	37,652

Net Book Value
As at 31 December 2025	15,417

As at 1 January 2025	21,026

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	4,824,728
Additions	8,643
Revaluations	(733,371)

As at 31 December 2025	4,100,000

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Leeds (Kidd House Investments) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	72,000	-
Amounts owed by group undertakings	1,019,819	864,245

	1,091,819	864,245

The amounts due from group undertakings are repayable on demand and not interest bearing.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,555,624	2,391,875
Other creditors	39,456	42,878
Accruals and deferred income	38,923	38,893

	2,634,003	2,473,646

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	383,248	91,407

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
782 Ordinary Shares of £ 1.000 each	782	782

10. Financial Instruments

The Company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments held at fair value through profit and loss.

11. Related Party Transactions

The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group. There are no other related party transactions other than as disclosed.

Versa Holdco (Investment) Limited

Versa (Kidd House Investments) Limited shares common directors with Versa Holdco (Investment) Limited. The company is owed £1,019,819 from Versa Holdco (Investment) Limited (2024: £864245).

12. Ultimate Controlling Party

The company's immediate parent company is Versa (Kidd House Holdings) Limited, a company registered in England & Wales. The ultimate parent company is Versa Holdco (Investment) Limited , a company registered in England & Wales.

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