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REGISTERED NUMBER: 09237614 (England and Wales)















KH Investments Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






KH Investments Limited (Registered number: 09237614)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


KH Investments Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: H R Kaler
Mrs K D Kaler





REGISTERED OFFICE: 3 - 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 147 Wellington Street
Gravesend
Kent
DA12 1JF





REGISTERED NUMBER: 09237614 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

KH Investments Limited (Registered number: 09237614)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,839 9,055
5,839 9,055

CURRENT ASSETS
Inventories 1,400 1,800
Debtors 6 2,016 2,845
Cash at bank 5,246 2,389
8,662 7,034
CREDITORS
Amounts falling due within one year 7 172,715 202,654
NET CURRENT LIABILITIES (164,053 ) (195,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES (158,214 ) (186,565 )

CREDITORS
Amounts falling due after more than one
year

8

3,331

8,332
NET LIABILITIES (161,545 ) (194,897 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (161,645 ) (194,997 )
SHAREHOLDERS' FUNDS (161,545 ) (194,897 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

KH Investments Limited (Registered number: 09237614)

Statement of Financial Position - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





H R Kaler - Director


KH Investments Limited (Registered number: 09237614)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

KH Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods to customers during the year (excluding value added tax).

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on cost

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company is dependent on the financial support of the directors, who have continued to provide support since the year end. At the year end the company had net liabilities of £161,545. Included in other creditors is £28,684 owed to the directors, £66,000 to an associated company and £32,436 to related parties. The directors have confirmed that these amounts will not be drawn or paid until there are sufficient funds to do so. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

KH Investments Limited (Registered number: 09237614)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023
and 30 September 2024 10,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 88,379
Additions 400
Disposals (12,605 )
At 30 September 2024 76,174
DEPRECIATION
At 1 October 2023 79,324
Charge for year 3,615
Eliminated on disposal (12,604 )
At 30 September 2024 70,335
NET BOOK VALUE
At 30 September 2024 5,839
At 30 September 2023 9,055

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,016 2,845

KH Investments Limited (Registered number: 09237614)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 23,622 31,851
Taxation and social security 12,637 4,781
Other creditors 131,456 161,022
172,715 202,654

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 3,331 8,332