T&K INVESTMENT LTD - Filleted accounts

Registered number

14574716

T&K INVESTMENT LTD

Filleted Accounts

31 January 2026

T&K INVESTMENT LTD
Registered number:		14574716
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Investment properties	3		274,930			-

Current assets
Cash at bank and in hand		1,716			453

Creditors: amounts falling due within one year	4	(33,032)			(1,079)

Net current liabilities			(31,316)			(626)

Total assets less current liabilities			243,614			(626)

Creditors: amounts falling due after more than one year	5		(244,930)			-



Net liabilities			(1,316)			(626)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(1,416)			(726)

Shareholder's funds			(1,316)			(626)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Morenike Akinola
Director
Approved by the board on 15 October 2026

T&K INVESTMENT LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes rental incomes earned from the rental of own or leased properties and from the rendering of services.

	Investment proprties
	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
















	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Investment Property
£
	Cost
	Additions				274,930
	At 31 January 2026				274,930

	Depreciation
	At 31 January 2026				-

	Net book value
	At 31 January 2026				274,930


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Directors' loan		30,348		1,079
	Accruals		300		-
	Other creditors		2,384		-
			33,032		1,079


5	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		164,138		-
	Directors' loan		80,792		-
			244,930		-


6	Other information

	T&K INVESTMENT LTD is a private company limited by shares and incorporated in England. Its registered office is:
	4 The Hawthorns
	Meadside Walk
	Chatham
	ME5 0TQ