Knez Investments Limited 04381029 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is property rental and management. Digita Accounts Production Advanced 6.30.9574.0 true true 04381029 2024-11-01 2025-10-31 04381029 2025-10-31 04381029 bus:OrdinaryShareClass1 2025-10-31 04381029 core:CurrentFinancialInstruments 2025-10-31 04381029 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 04381029 core:Non-currentFinancialInstruments 2025-10-31 04381029 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 04381029 core:FurnitureFittingsToolsEquipment 2025-10-31 04381029 bus:SmallEntities 2024-11-01 2025-10-31 04381029 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 04381029 bus:FilletedAccounts 2024-11-01 2025-10-31 04381029 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04381029 bus:RegisteredOffice 2024-11-01 2025-10-31 04381029 bus:Director1 2024-11-01 2025-10-31 04381029 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 04381029 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04381029 core:Buildings 2024-11-01 2025-10-31 04381029 core:FurnitureFittings 2024-11-01 2025-10-31 04381029 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 04381029 core:PlantMachinery 2024-11-01 2025-10-31 04381029 core:Vehicles 2024-11-01 2025-10-31 04381029 countries:England 2024-11-01 2025-10-31 04381029 2024-10-31 04381029 core:FurnitureFittingsToolsEquipment 2024-10-31 04381029 2023-11-01 2024-10-31 04381029 2024-10-31 04381029 bus:OrdinaryShareClass1 2024-10-31 04381029 core:CurrentFinancialInstruments 2024-10-31 04381029 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 04381029 core:Non-currentFinancialInstruments 2024-10-31 04381029 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04381029

Knez Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Knez Investments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Knez Investments Limited

(Registration number: 04381029)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 984 | -
Investment property | 5 | 2,595,455 | 2,595,455
|  | 2,596,439 | 2,595,455
Current assets |  |  |
Debtors | 6 | 70,578 | 6,311
Cash at bank and in hand |  | 50,679 | 15,620
|  | 121,257 | 21,931
Creditors: Amounts falling due within one year | 7 | (852,297) | (805,556)
Net current liabilities |  | (731,040) | (783,625)
Total assets less current liabilities |  | 1,865,399 | 1,811,830
Creditors: Amounts falling due after more than one year | 7 | (1,081,000) | (1,081,000)
Net assets |  | 784,399 | 730,830
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 784,299 | 730,730
Shareholders' funds |  | 784,399 | 730,830

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 June 2026 and signed on its behalf by:

.........................................

M Knezevic
Director

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Homelea
School Lane
Stadhampton
Oxford
OX44 7TR
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% straight line
Freehold Buildings | 2% straight line
Plant and machinery | 25% straight line
Furniture and fittings | 25% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss and transfered to a non distributable reserve.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price .

Borrowings

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 25,098 | 25,098
Additions | 1,098 | 1,098
At 31 October 2025 | 26,196 | 26,196
Depreciation
At 1 November 2024 | 25,098 | 25,098
Charge for the year | 114 | 114
At 31 October 2025 | 25,212 | 25,212
Carrying amount
At 31 October 2025 | 984 | 984

5 | Investment properties

| 2025 £
At 1 November | 2,595,455
At 31 October | 2,595,455

Investment properties are included at market value based on the rental yields achievable and the market value of simiar properties in the area,Market value has been determined by the company director .

There has been no valuation of investment property by an independent valuer.

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 64,803 | -
Prepayments | 5,775 | 6,311
| 70,578 | 6,311

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 28,279 | 22,119
Accruals and deferred income | 35,805 | 10,103
Other creditors | 788,213 | 773,334
| 852,297 | 805,556

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 1,081,000 | 1,081,000

Creditors include bank loans which are secured of £1,081,000 (2024 - £1,081,000).

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Knez Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,081,000 | 1,081,000

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £Nil (2024 - £9,562).