Kkea Property Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC859148

		31 March 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		120,078

			120,078
CURRENT ASSETS
Cash at bank and in hand		1,906

		1,906
Creditors: Amounts Falling Due Within One Year	5	(6,499 )

NET CURRENT ASSETS (LIABILITIES)			(4,593 )

TOTAL ASSETS LESS CURRENT LIABILITIES			115,485

Creditors: Amounts Falling Due After More Than One Year	6		(115,255 )

NET ASSETS			230

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			130

SHAREHOLDERS' FUNDS			230

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Kkea Property Limited

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

Mr Kenneth Mcpherson

Director

20/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Kkea Property Limited is a private company, limited by shares, incorporated in Scotland, registered number SC859148 . The registered office is Arran House, 15d Skye Road, Prestwick, KA9 2TA.

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 Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have considered the financial position of the company, the resources available to it and the current trading conditions in concluding that it has the ability to meet commitments as they fall due for the forseeable future. On that basis the directors have prepared the accounts on a going concern basis.

2.3. 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 profit and loss account.

2.4. Financial Instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality. The company has two main categories of financial instruments, which are loans and other receivables and other financial liabilities:

Loans and other receivables

Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Upon recognition, these assets are measured at fair value less directly related transaction expenses. In successive periods these are measured at amortised cost, and any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value less any allowance for credit losses.

Other financial liabilities

Other financial liabilities are recognised initially at fair value, net of transaction costs incurred. In successive periods these are measured at amortised cost. Any differences between acquisition cost and redemption value is accounted for over the borrowing period by using the effective interest method. If transaction costs are immaterial and the credit period is short, amortised cost is equal to the nominal value.

Impairment of financial instruments

Aprovision for impairment is established when there is objective evidence that, as a result of one or more events that occurred after the initial recognition, the estimated future cash flows have been impacted

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Kkea Property Limited

Notes to the Financial Statements (continued)

For the Period 15 August 2025 to 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Cash and cash equivalents

Cash and cash equivalents comprise cash held by the company and short term bank deposits with an original maturity of three months or less from inception and are subject to insignificant risk of changes in value.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Investment Property

	31 March 2026
	£
Fair Value
As at 15 August 2025	-
Additions	120,078

As at 31 March 2026	120,078

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Kkea Property Limited

Notes to the Financial Statements (continued)

For the Period 15 August 2025 to 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Bank loans and overdrafts	5,000
Other creditors	1,468
Taxation and social security	31

	6,499

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Bank loans	76,545
Amounts owed to participating interests	23,800
Other creditors	14,910

	115,255

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	31 March 2026
	£
Bank loans	56,545

7. Secured Creditors

Bank Loans

The bank loan is secured by a fixed and floating charge over the assets of the company.

	31 March 2026
	£
Bank loans and overdrafts	81,545

8. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	100

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Kkea Property Limited

Notes to the Financial Statements (continued)

For the Period 15 August 2025 to 31 March 2026

9. Related Party Transactions

The company operates a loan account with one of the directors.

During the year, this director loaned the company £14,910. This loan is unsecured, interest free and has no fixed repayment terms.

10. Controlling party

The company is controlled by the directors by virtue of their equal shareholding in the company.

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