3 Kh Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08631214

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		74,300		759,113

			74,300		759,113
CURRENT ASSETS
Stocks	5	60,230		61,587
Debtors	6	-		664,496
Cash at bank and in hand		53,111		60,533

		113,341		786,616
Creditors: Amounts Falling Due Within One Year	7	(1,386,486 )		(1,302,680 )

NET CURRENT ASSETS (LIABILITIES)			(1,273,145 )		(516,064 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,198,845 )		243,049

Creditors: Amounts Falling Due After More Than One Year	8		(135,000 )		(227,586 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,927 )		(8,927 )

NET (LIABILITIES)/ASSETS			(1,342,772 )		6,536

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(1,342,872 )		6,436

SHAREHOLDERS' FUNDS			(1,342,772)		6,536

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3 Kh Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Zain Kamran Pervaiz

Director

1st September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

3 Kh Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08631214 . The registered office is Colman House, 121 Livery Street, Birmingham, B3 1RS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on Cost
Plant & Machinery	20% on Reducing balance
Motor Vehicles	10% on Reducing balance
Fixtures & Fittings	20% on Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 46 (2024: 45)

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3 Kh Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 February 2024	444,463	765,675	379,608	324,918	1,914,664
Disposals	-	-	(379,608 )	-	(379,608 )

As at 31 January 2025	444,463	765,675	-	324,918	1,535,056

Depreciation
As at 1 February 2024	259,274	539,518	169,622	187,137	1,155,551
Provided during the period	44,446	45,232	20,999	27,556	138,233
Impairment losses	444,463	691,375	-	324,918	1,460,756
Disposals	(303,720 )	(584,750 )	(190,621 )	(214,693 )	(1,293,784 )

As at 31 January 2025	444,463	691,375	-	324,918	1,460,756

Net Book Value
As at 31 January 2025	-	74,300	-	-	74,300

As at 1 February 2024	185,189	226,157	209,986	137,781	759,113

5. Stocks

	2025	2024
	£	£
Finished goods	60,230	61,587

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	664,496

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	142,352	349,850
Other creditors	10,804	326,570
Taxation and social security	1,233,330	626,260

	1,386,486	1,302,680

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3 Kh Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	135,000	225,000
Taxation and social security	-	2,586

	135,000	227,586

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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