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REGISTERED NUMBER: 04421651 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2024

FOR

K H A HOLDINGS LIMITED

K H A HOLDINGS LIMITED (REGISTERED NUMBER: 04421651)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


K H A HOLDINGS LIMITED (REGISTERED NUMBER: 04421651)

STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2024

28/2/24 28/2/23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 279,955 279,955

CURRENT ASSETS
Debtors 5 - 991
Cash at bank - 44,013
- 45,004
CREDITORS
Amounts falling due within one year 6 142,851 178,650
NET CURRENT LIABILITIES (142,851 ) (133,646 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

137,104

146,309

CAPITAL AND RESERVES
Called up share capital 7 100 200
Capital redemption reserve 8 200 100
Retained earnings 8 136,804 146,009
SHAREHOLDERS' FUNDS 137,104 146,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





Mrs D E Bramhall - Director


K H A HOLDINGS LIMITED (REGISTERED NUMBER: 04421651)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024

1. STATUTORY INFORMATION

K H A Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04421651

Registered office: 10-14 High Street
Arnold
Nottingham
Nottinghamshire
NG5 7DZ

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Deferred tax assets are only recognised where they are considered to be recoverable in the future.

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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

K H A HOLDINGS LIMITED (REGISTERED NUMBER: 04421651)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2023
and 28 February 2024 279,955
NET BOOK VALUE
At 28 February 2024 279,955
At 28 February 2023 279,955

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/24 28/2/23
£    £   
Other debtors - 991

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/24 28/2/23
£    £   
Amounts owed to group undertakings 142,851 178,404
Other creditors - 246
142,851 178,650

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28/2/24 28/2/23
value: £    £   
200 Ordinary £1 100 200

8. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 March 2023 146,009 100 146,109
Profit for the year 125,000 125,000
Dividends (83,955 ) (83,955 )
Purchase of own shares (50,250 ) 100 (50,150 )
At 28 February 2024 136,804 200 137,004

During the year the company re-purchased its own shares for a total cost of £50,250 including stamp duty.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at the year end the director owes the company £nil (2023: £990.77).

10. RELATED PARTY DISCLOSURES

The ultimate controlling party is Mrs D E Bramhall.