Kingfisher Property Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02096307 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2026 TO 30 SEPTEMBER 2026

FOR

KINGFISHER PROPERTY INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S J Grey

REGISTERED OFFICE:

Beeks House

Bellfield Road

High Wycombe

Buckinghamshire

HP13 5HJ

REGISTERED NUMBER:

02096307 (England and Wales)

ACCOUNTANTS:

Mackenzie Dodd Consulting Limited

Accountants and Business Advisers

St Mary's Court, The Broadway

Old Amersham

Buckinghamshire

FIXED ASSETS

Tangible assets

5

-

379

Investment property

6

-

248,027

-

248,406

CURRENT ASSETS

Debtors

7

1,084

1,484

Cash at bank

278,686

84,641

279,770

86,125

CREDITORS

Amounts falling due within one year

8

(4,572

)

(3,759

)

NET CURRENT ASSETS

275,198

82,366

TOTAL ASSETS LESS CURRENT
LIABILITIES

275,198

330,772

CAPITAL AND RESERVES

Called up share capital

15,000

Capital redemption reserve

9

5,000

Retained earnings

9

255,198

310,772

SHAREHOLDERS' FUNDS

275,198

330,772

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

Mrs S J Grey - Director

1.	STATUTORY INFORMATION

Kingfisher Property Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company ceased trading on 30 September 2026 and the directors intend to wind up the company shortly hereafter. Accordingly, the financial statements have not been prepared on a going concern basis.

The financial statements have instead been prepared on a break-up basis. Under this basis, assets are recorded at their net realisable value, and long-term liabilities are reclassified as current liabilities. No provisions have been made for the future costs of winding up the company, as no legal or constructive obligation for these costs existed at the balance sheet date.

Significant judgements and estimates

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.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost and 10% on cost

Computer equipment

-

33% on cost

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

The valuation of the investment properties is considered every year by the directors and a formal valuation carried out when requested.

Taxation

Taxation for the period 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 period 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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2026

545

2,065

2,610

Disposals

(545

)

(2,065

)

(2,610

)

At 30 September 2026

-

DEPRECIATION

At 1 January 2026

242

1,989

2,231

Charge for period

136

76

212

Eliminated on disposal

(378

)

(2,065

)

(2,443

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 31 December 2025

303

76

379

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2026

248,027

Additions

26,821

Disposals

(274,848

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 31 December 2025

248,027

Investment properties comprise the following long leasehold properties:-

8 Widgeon House, Millstream, High Wycombe was purchased in 2017 for a total cost of £248,027. During the period the lease of the property was extended for a term of 189 years from 29 September 1988 costing the company £26,821 including legal fees. The property was following this lease extension subsequently sold in the period to 30 September 2026.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

1,084

1,484

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

1,368

562

Taxation and social security

-

471

Other creditors

3,204

2,726

4,572

3,759

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 January 2026

310,772

5,000

315,772

Deficit for the period

(40,574

)

(40,574

)

Dividends

(15,000

)

(15,000

)

At 30 September 2026

255,198

5,000

260,198

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2026 and the year ended 31 December 2025:

2026

2025

£

Mrs S J Grey

Balance outstanding at start of period

(326

)

(287

)

Amounts advanced

15,000

-

Amounts repaid

(15,000

)

(39

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(326

)

(326

)

11.	POST BALANCE SHEET EVENTS

Following the cessation of trade on 30 September 2026, the director have initiated steps to formally wind up the company.

The directors intend to place the company into a Members' Voluntary Liquidation, and a liquidator will be appointed to distribute the remaining cash and assets to the shareholders.