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Company registration number: SC621838
HKS3 Ltd
Unaudited filleted financial statements
28 February 2025
HKS3 Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
HKS3 Ltd
Directors and other information

| Directors | Chuan Loong Yeo
|  | Ai Wen Teo
| Company number | SC621838
| Registered office | Torridon House
|  | Torridon Lane
|  | Rosyth
|  | Fife
|  | KY11 2EU
| Business address | 47 Currievale Drive
|  | Currie
|  | Edinburgh
|  | EH14 5RN
| Accountants | John Lynch & Co
|  | Torridon House
|  | Torridon Lane
|  | Rosyth
|  | Fife
|  | KY11 2EU

HKS3 Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of HKS3 Ltd
Year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HKS3 Ltd for the year ended 28 February 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of HKS3 Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of HKS3 Ltd and state those matters that we have agreed to state to the board of directors of HKS3 Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HKS3 Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that HKS3 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 loss of HKS3 Ltd. You consider that HKS3 Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of HKS3 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.
John Lynch & Co
Chartered Accountants
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
8 September 2025
HKS3 Ltd
Statement of financial position
28 February 2025

|  |  | 2025 |  | 2024 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 146 |  | 292 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 4,310 |  | 2,412 |  |
Creditors: amounts falling due within one year |  |  | ( 3,647) |  | ( 1,610) |  |
|  |  | _______ |  | _______ |  |
Net current assets |  |  | 663 |  | 802 |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 809 |  | 1,094 |  |
Accruals and deferred income |  |  | ( 1,020) |  | ( 1,020) |  |
|  |  | _______ |  | _______ |  |
Net (liabilities)/assets |  |  | ( 211) |  | 74 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | ( 211) |  | 74 |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
HKS3 Ltd
Year ended 28 February 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
2. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Chuan Loong Yeo | ( 1,608) | ( 2,039) | ( 3,647) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Chuan Loong Yeo | ( 838) | ( 770) | ( 1,608) |  |  |
|  | _______ | _______ | _______ |  |  |

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 08 September 2025 , and are signed on behalf of the board by:
Chuan Loong Yeo
Director
Company registration number: SC621838
The company is a private company limited by shares, registered in Scotland.