1 March 2023 false Taxfiler 2024.6 06810503business:PrivateLimitedCompanyLtd2023-03-012024-02-29 068105032023-02-28 068105032023-03-012024-02-29 06810503business:AuditExemptWithAccountantsReport2023-03-012024-02-29 06810503business:FilletedAccounts2023-03-012024-02-29 068105032024-02-29 06810503business:Director12023-03-012024-02-29 06810503business:Director22023-03-012024-02-29 06810503business:RegisteredOffice2023-03-012024-02-29 068105032023-02-28 06810503core:WithinOneYear2024-02-29 06810503core:WithinOneYear2023-02-28 06810503core:AfterOneYear2024-02-29 06810503core:AfterOneYear2023-02-28 06810503core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 06810503core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 06810503core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 06810503core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 06810503core:PreviouslyStatedAmount2024-02-29 06810503core:PreviouslyStatedAmount2023-02-28 06810503business:SmallEntities2023-03-012024-02-29 06810503countries:EnglandWales2023-03-012024-02-29 06810503core:PlantMachinery2023-03-012024-02-29 06810503core:MotorVehicles2023-03-012024-02-29 06810503core:PlantMachinery2023-02-28 06810503core:MotorVehicles2023-02-28 06810503core:PlantMachinery2024-02-29 06810503core:MotorVehicles2024-02-29 06810503business:OrdinaryShareClass12023-03-012024-02-29 06810503business:OrdinaryShareClass12022-03-012023-02-28 068105032022-03-012023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06810503 (England and Wales)
KHT (UK) LIMITED Unaudited accounts for the year ended 29 February 2024
KHT (UK) LIMITED Unaudited accounts Contents
Page
- 2 -
KHT (UK) LIMITED Company Information for the year ended 29 February 2024
Directors
Mrs J H CHA Mr H CHANG
Company Number
06810503 (England and Wales)
Registered Office
9 Four Seasons Crescent Sutton Surrey SM3 9QR
Accountants
FURUICHOI & CO Chartered Accountants 69 Station Road Hampton Greater London TW12 2BT
- 3 -
KHT (UK) LIMITED Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
70,876 
52,214 
Current assets
Inventories
30,942 
29,480 
Debtors
132,025 
115,573 
Cash at bank and in hand
78,433 
875 
241,400 
145,928 
Creditors: amounts falling due within one year
(86,917)
(90,959)
Net current assets
154,483 
54,969 
Total assets less current liabilities
225,359 
107,183 
Creditors: amounts falling due after more than one year
(105,110)
(38,158)
Net assets
120,249 
69,025 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
119,249 
68,025 
Shareholders' funds
120,249 
69,025 
For the year ending 29 February 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2024 and were signed on its behalf by
Mr H CHANG Director Company Registration No. 06810503
- 4 -
KHT (UK) LIMITED Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
KHT (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06810503. The registered office is 9 Four Seasons Crescent, Sutton , Surrey, SM3 9QR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
20% on reducing balance
Foreign exchange
Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
97,554 
53,895 
151,449 
Additions
4,836 
31,544 
36,380 
At 29 February 2024
102,390 
85,439 
187,829 
Depreciation
At 1 March 2023
70,509 
28,726 
99,235 
Charge for the year
6,376 
11,342 
17,718 
At 29 February 2024
76,885 
40,068 
116,953 
Net book value
At 29 February 2024
25,505 
45,371 
70,876 
At 28 February 2023
27,045 
25,169 
52,214 
- 5 -
KHT (UK) LIMITED Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,459 
4,190 
Trade debtors
127,566 
111,383 
132,025 
115,573 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
80,252 
89,279 
Taxes and social security
6,665 
1,680 
86,917 
90,959 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
13,238 
27,765 
Accruals
91,872 
10,393 
105,110 
38,158 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Pension commitments
The company operates a workplace pension scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
10
Average number of employees
During the year the average number of employees was 7 (2023: 7).
- 6 -