2020-12-15 2021-12-31 false Capium Accounts Production 1.1 13082923 bus:FullAccounts 2020-12-15 2021-12-31 13082923 bus:FRS102 2020-12-15 2021-12-31 13082923 bus:AuditExemptWithAccountantsReport 2020-12-15 2021-12-31 13082923 bus:SmallCompaniesRegimeForAccounts 2020-12-15 2021-12-31 13082923 bus:PrivateLimitedCompanyLtd 2020-12-15 2021-12-31 13082923 2020-12-15 2021-12-31 13082923 2021-12-31 13082923 bus:RegisteredOffice 2020-12-15 2021-12-31 13082923 core:WithinOneYear 2021-12-31 13082923 core:AfterOneYear 2021-12-31 13082923 bus:Director1 2020-12-15 2021-12-31 13082923 bus:Director1 2021-12-31 13082923 2019-12-15 13082923 bus:CompanySecretary1 2020-12-15 2021-12-31 13082923 bus:LeadAgentIfApplicable 2020-12-15 2021-12-31 13082923 2020-12-14 13082923 core:LandBuildings 2020-12-15 2021-12-31 13082923 core:LandBuildings 2021-12-31 13082923 core:LandBuildings 2020-12-14 13082923 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2021-12-31 13082923 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2020-12-14 13082923 core:CostValuation core:Non-currentFinancialInstruments 2021-12-31 13082923 core:CostValuation core:Non-currentFinancialInstruments 2020-12-14 13082923 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2021-12-31 13082923 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2021-12-31 13082923 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2021-12-31 13082923 core:Non-currentFinancialInstruments 2021-12-31 13082923 core:Non-currentFinancialInstruments 2020-12-14 13082923 core:ShareCapital 2021-12-31 13082923 core:RetainedEarningsAccumulatedLosses 2021-12-31 13082923 dpl:Item1 2020-12-15 13082923 dpl:Item1 2021-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13082923
England and Wales

 

 

 

KH&T LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 15 December 2020

End date: 31 December 2021
Director K H LEE
Registered Number 13082923
Registered Office 112 BIRMINGHAM ROAD
BROMSGROVE
B61 0DF
Accountants Companies999
Suite2A Blackthorn House
St Pauls Square
Birmingham
B3 1RL
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 December 2021
Principal activities
The companys principal activity during the year was of Buy To Let properties.
Director
The director who served the company throughout the period was as follows:
K H LEE
Statement of director's responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
K H LEE
Director

Date approved: 13 September 2022
2
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KH&T LTD for the period ended 31 December 2021 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of KH&T LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KH&T LTD and state those matters that we have agreed to state to the director of KH&T LTD in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that KH&T LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KH&T LTD. You consider that KH&T LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of KH&T LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
Companies999
Suite2A Blackthorn House
St Pauls Square
Birmingham
B3 1RL
13 September 2022
3
 
 
Notes
 
2021
£
Fixed assets    
Tangible fixed assets 3 498,943 
498,943 
Current assets    
Cash at bank and in hand 2,082 
Creditors: amount falling due within one year 4 (720)
Net current assets 1,362 
 
Total assets less current liabilities 500,305 
Creditors: amount falling due after more than one year 5 (505,295)
Net liabilities (4,990)
 

Capital and reserves
   
Called up share capital 100 
Profit and loss account (5,090)
Shareholder's funds (4,990)
 


For the period ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 September 2022 and were signed by:


--------------------------------
K H LEE
Director
4
General Information
KH&T LTD is a private company, limited by shares, registered in England and Wales, registration number 13082923, registration address 112 BIRMINGHAM ROAD, BROMSGROVE, B61 0DF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 taxation
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 future taxable profits.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 15 December 2020  
Additions 498,943    498,943 
Disposals  
At 31 December 2021 498,943    498,943 
Depreciation
At 15 December 2020  
Charge for period  
On disposals  
At 31 December 2021  
Net book values
Closing balance as at 31 December 2021 498,943    498,943 
Opening balance as at 15 December 2020  


4.

Creditors: amount falling due within one year

2021
£
Accrued Expenses 720 
720 

5.

Creditors: amount falling due after more than one year

2021
£
Other Creditors 497,943 
Directors' Loan Accounts 7,352 
505,295 

5