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Company Registration No. 06810503 (England and Wales)
KHT (UK) LIMITED Unaudited accounts for the year ended 28 February 2025
KHT (UK) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KHT (UK) LIMITED Company Information for the year ended 28 February 2025
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 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
128,334 
70,876 
Current assets
Inventories
52,317 
30,942 
Debtors
5
193,777 
132,025 
Cash at bank and in hand
45,572 
78,433 
291,666 
241,400 
Creditors: amounts falling due within one year
6
(183,888)
(95,609)
Net current assets
107,778 
145,791 
Total assets less current liabilities
236,112 
216,667 
Creditors: amounts falling due after more than one year
7
(35,630)
(96,418)
Net assets
200,482 
120,249 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Profit and loss account
199,482 
119,249 
Shareholders' funds
200,482 
120,249 
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. 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 21 September 2025 and were signed on its behalf by
Mr H CHANG Director Company Registration No. 06810503
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KHT (UK) LIMITED Notes to the Accounts for the year ended 28 February 2025
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
Fixtures & fittings
15% on reducing balance
Computer equipment
10% 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.
Pension costs
The company operates a Workplace Pensions scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
KHT (UK) LIMITED Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At valuation 
At valuation 
At cost 
At 1 March 2024
102,390 
85,439 
- 
- 
187,829 
Additions
2,609 
- 
5,452 
6,090 
14,151 
Revaluations
39,766 
21,979 
12,163 
- 
73,908 
At 28 February 2025
144,765 
107,418 
17,615 
6,090 
275,888 
Depreciation
At 1 March 2024
76,885 
40,068 
- 
- 
116,953 
Charge for the year
13,576 
13,470 
2,642 
913 
30,601 
At 28 February 2025
90,461 
53,538 
2,642 
913 
147,554 
Net book value
At 28 February 2025
54,304 
53,880 
14,973 
5,177 
128,334 
At 29 February 2024
25,505 
45,371 
- 
- 
70,876 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
3,740 
4,459 
Trade debtors
190,037 
127,566 
193,777 
132,025 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
32,072 
8,692 
Trade creditors
102,060 
80,252 
Taxes and social security
14,299 
6,665 
Other creditors
26,973 
- 
Accruals
8,484 
- 
183,888 
95,609 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
14,273 
24,583 
Accruals
21,357 
71,835 
35,630 
96,418 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
- 6 -
KHT (UK) LIMITED Notes to the Accounts for the year ended 28 February 2025
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 (2024: 7).
- 7 -