S K & H Price Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13666352

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,533,149		328,932

			1,533,149		328,932
CURRENT ASSETS
Debtors	5	7,370		487
Cash at bank and in hand		7,139		1,377

		14,509		1,864
Creditors: Amounts Falling Due Within One Year	6	(725,495 )		(134,100 )

NET CURRENT ASSETS (LIABILITIES)			(710,986 )		(132,236 )

TOTAL ASSETS LESS CURRENT LIABILITIES			822,163		196,696

Creditors: Amounts Falling Due After More Than One Year	7		(855,225 )		(212,201 )

NET LIABILITIES			(33,062 )		(15,505 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(33,162 )		(15,605 )

SHAREHOLDERS' FUNDS			(33,062)		(15,505)

Page 1

Page 2

S K & H Price Investments Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss S K Khera

Director

28th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

S K & H Price Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13666352 . The registered office is Unit 4, Marlin Office Village, 1250 Chester Road,, Birmingham, West Midlands, B35 7AZ.

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. Turnover

Turnover represents the total invoice value, excluding Value Added Tax, of rental income receivable from investment properties during the period.

Rental income is recognized on an accruals basis in accordance with the substance of the relevant underlying tenancy agreements. Income is recognized on a straight-line basis over the period of the lease term.

2.3. Investment Properties

All investment properties are carried at fair value determined annually by the directors based on market evidence and professional judgment. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	328,932
Additions	1,204,217

As at 31 October 2025	1,533,149

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,845	-
Other debtors	525	487

	7,370	487

Page 3

Page 4

S K & H Price Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,461	120
Other creditors	720,034	133,980

	725,495	134,100

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

	2025	2024
	£	£
Bank loans	855,225	212,201

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Included within other creditors falling due within one year is a balance owed to a director of the company in respect of a director's loan account. The balance on this account was £717.034 (2024: £131.580). The loan is unsecured, interest free and repayable on demand.

During the period, the company purchased an investment property for a total consideration of £600,000 from the director and her close family members, who held equal 25% shares in the asset. The transaction was conducted at an independently verified full market value.

10. Transition to FRS 102

This is the first year that the company has presented its financial statements under FRS 102 Section 1A.

The transition to FRS 102 Section 1A has resulted in change to the accounting policy for investment proeprties. Under FRS 105, investment properties were carried at cost and not depreciated as their residual value exceeded cost. Following the transition, these properties are now measured at fair value based on directors' valuations. As the current fair value is in line with the original cost, this change in accounting policy has had no impact on the company’s net assets or profit for the current or prior periods.

No other changes to accounting policies, carrying amounts, or financial position previously reported under FRS 105. Consequently, no transitional adjustments were required, and no restatement of prior period equity or profit was necessary, therefore no further reconciliaiton of profit has been presented.

Page 4