KIRKLEES PROPERTIES LIMITED


Director	PARKINSON, Dean


Registered Address	The George Hotel
	Parkside
	Cleckheaton
	BD19 3RA


Registered Number	00118788 (England and Wales)

Balance Sheet as at
30 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		81,385		95,747
Investment property	4		881,415		800,000
			962,800		895,747
Current assets
Debtors	5	4,278		-
Cash at bank and on hand		47,138		53,265
		51,416		53,265
Creditors amounts falling due within one year	6	(167,330)		(166,772)
Net current assets (liabilities)			(115,914)		(113,507)
Total assets less current liabilities			846,886		782,240
Creditors amounts falling due after one year	7		(214,822)		(171,448)
Provisions for liabilities	8		-		(11,541)
Net assets			632,064		599,251
Capital and reserves
Called up share capital			10,000		10,000
Share premium			89,260		89,260
Revaluation reserve			81,237		81,237
Profit and loss account			451,567		418,754
Shareholders' funds			632,064		599,251

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 October 2026, and are signed on its behalf by:

PARKINSON, Dean
Director
Registered Company No. 00118788

KIRKLEES PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 30 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents gross invoiced rents.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only 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

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Office Equipment	-	3

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 31 May 25	188,363	112,700	3,059	304,122
At 30 May 26	188,363	112,700	3,059	304,122
Depreciation and impairment
At 31 May 25	131,639	73,677	3,059	208,375
Charge for year	8,509	5,853	-	14,362
At 30 May 26	140,148	79,530	3,059	222,737
Net book value
At 30 May 26	48,215	33,170	-	81,385
At 30 May 25	56,724	39,023	-	95,747

4.	Investment property


		£
	Fair value at 31 May 25	800,000
	Additions	81,415
	At 30 May 26	881,415

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Deferred tax asset, debtors	4,278	-
Total	4,278	-

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	49,095	48,646
Taxation and social security	2,737	2,709
Other creditors	115,498	115,417
Total	167,330	166,772

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	214,822	171,448
Total	214,822	171,448

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	-	11,541
Total	-	11,541

9.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £99,019 (2025: £99,019). The loans were interest free, with no fixed date for repayment.