JK UK Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13832717

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		255,284		255,284

			255,284		255,284
CURRENT ASSETS
Debtors	5	990		-
Cash at bank and in hand		11,017		8,345

		12,007		8,345
Creditors: Amounts Falling Due Within One Year	6	(111,776 )		(110,860 )

NET CURRENT ASSETS (LIABILITIES)			(99,769 )		(102,515 )

TOTAL ASSETS LESS CURRENT LIABILITIES			155,515		152,769

Creditors: Amounts Falling Due After More Than One Year	7		(150,048 )		(150,047 )

NET ASSETS			5,467		2,722

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			5,367		2,622

SHAREHOLDERS' FUNDS			5,467		2,722

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JK UK Properties Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 J Singh

Director

30th October 2026

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

1. General Information

JK UK Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13832717 . The registered office is 7-8 Portmill Lane, Hitchin, Hertfordshire, SG5 1DJ.

The presentation currency of the financial statements is the Pound Sterling (£).

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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

2.4. Turnover

Turnover is measured at the fair value of the rental income received or receivable, net of discounts and value added taxes.

2.5. 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.

2.6. Financial Instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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JK UK Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	255,284

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	255,284	255,284

Investment property was valued on an open market basis on 31 January 2026 by the directors.

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by participating interests	990	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	780
Amounts owed to participating interests	49,215	49,215
Other creditors	61,302	60,250
Taxation and social security	1,259	615

	111,776	110,860

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JK UK Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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

	2026	2025
	£	£
Bank loans	150,048	150,047

8. Secured Creditors

Of the creditors the following amounts are secured.

The mortgage is secured by fixed and floating charges over the company's assets.

	2026		2025
	£		£
Bank loans and overdrafts	150,048		150,047

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Profit and Loss Account
	£
As at 1 February 2025	2,622
Profit for the year and total comprehensive income	2,745

As at 31 January 2026	5,367

11. Related Party Transactions

At the balance sheet date the directors were owed £60,282 (2025: £59,230).

KK UK Holdings Ltd

A company in which Mrs K Khelie is also a director.

At the balance sheet date, the amount due from the related party was £990 (2025: £nil).

K K Care Services Ltd

A company in which Mrs K Khelie and Mr J Singh are also directors.

At the balance sheet date, the amount owed to the related party was £4,215 (2025: £4,215).

JP Care Services Limited

A company in which Mrs K Khelie and Mr J Singh are also directors.

At the balance sheet date, the amount owed to the related party was £45,000 (2025: £45,000).

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