Little Kelham Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12356088

LITTLE KELHAM INVESTMENTS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 December 2025

LITTLE KELHAM INVESTMENTS LTD

STATEMENT OF FINANCIAL POSITION

30 December 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		6,000,000		6,000,000

CURRENT ASSETS

Debtors	5	88,561	79,600
Cash at bank and in hand		87,941	65,238
		---------	---------
		176,502	144,838

CREDITORS: amounts falling due within one year	6	( 2,169,764)		( 1,965,018)
		------------		------------
NET CURRENT LIABILITIES			( 1,993,262)		( 1,820,180)
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			4,006,738		4,179,820

CREDITORS: amounts falling due after more than one year	7		( 3,756,562)		( 3,872,000)

PROVISIONS	( 25,006)	( 25,006)
	------------	------------
NET ASSETS	225,170	282,814
	------------	------------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	225,070	282,714
	---------	---------
SHAREHOLDERS FUNDS	225,170	282,814
	---------	---------

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.

For the year ending 30 December 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 .

LITTLE KELHAM INVESTMENTS LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 December 2025

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

R M Murray

Director

Company registration number: 12356088

LITTLE KELHAM INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 DECEMBER 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 20-22 Bridge End, Leeds, LS1 4DJ, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises rents received, excluding Value Added Tax.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

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 and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TANGIBLE ASSETS

	Investment property
	£
Cost
At 31 December 2024 and 30 December 2025	6,000,000
	------------
Depreciation
At 31 December 2024 and 30 December 2025	–
	------------
Carrying amount
At 30 December 2025	6,000,000
	------------
At 30 December 2024	6,000,000
	------------

The investment properties were valued by the director, on an open market basis, as at 30th December 2025.

5. DEBTORS

	2025	2024
	£	£
Trade debtors	47,997	19,410
Other debtors	40,564	60,190
	--------	--------
	88,561	79,600
	--------	--------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	78,129	34,884
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	537,462
Social security and other taxes	28,967	43,675
Amounts due to related companies	1,946,714	1,209,289
Other creditors	115,954	139,708
	------------	------------
	2,169,764	1,965,018
	------------	------------

7. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	3,756,562	3,872,000
	------------	------------