ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: 12877809

K & N REAL ESTATE (ASTON) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

K & N REAL ESTATE (ASTON) LIMITED

REGISTERED NUMBER: 12877809

BALANCE SHEET

AS AT 31 MARCH 2026

	31 March	30 September
	2026	2024
Note	£	£

Fixed assets
Investment property		412,146		412,146
		412,146		412,146
Current assets
Debtors: amounts falling due within one year	1,372		99,037
	1,372		99,037
Creditors: amounts falling due within one year	(423,094)		(519,594)
Net current liabilities		(421,723)		(420,557)
Total assets less current liabilities		(9,577)		(8,411)

Net liabilities		(9,577)		(8,411)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(9,677)	(8,511)
	(9,577)	(8,411)

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K & N REAL ESTATE (ASTON) LIMITED

REGISTERED NUMBER: 12877809

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2026.

Tara Devi

Director

The notes on pages 3 to 5 form part of these financial statements.

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K & N REAL ESTATE (ASTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 12877809. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP.

The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Cash flow

Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

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K & N REAL ESTATE (ASTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 October 2024	412,146
	At 31 March 2026	412,146

The 2026 valuations were made by the director, on an open market value basis.

Debtors

					31 March	30 September
					2026	2024
					£	£


Other debtors	1,372	99,037
	1,372	99,037

Amounts owed to group undertakings	58,813	155,383
Other creditors	363,436	363,436
Accruals and deferred income	845	775
	423,094	519,594

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K & N REAL ESTATE (ASTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

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