REGISTERED NUMBER: SC527832 (Scotland)

KH-DMP Company Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss P W K Hui

Miss D W M Chan

REGISTERED OFFICE:

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

REGISTERED NUMBER:

SC527832 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Bank of Scotland

15a, Cameron Toll Shopping Centre

6 Lady Road

Edinburgh

EH16 5PB

FIXED ASSETS

Tangible assets

4

-

650,082

CURRENT ASSETS

Stocks

-

1,500

Debtors

5

669

3,436

Cash at bank

370,026

21,946

370,695

26,882

CREDITORS

Amounts falling due within one year

6

168,457

173,620

NET CURRENT ASSETS/(LIABILITIES)

202,238

(146,738

)

TOTAL ASSETS LESS CURRENT LIABILITIES

202,238

503,344

CREDITORS

Amounts falling due after more than one year

7

-

(310,251

)

PROVISIONS FOR LIABILITIES

-

(16

)

NET ASSETS

202,238

193,077

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Revaluation reserve

9

-

101,928

Retained earnings

2,238

(108,851

)

SHAREHOLDERS' FUNDS

202,238

193,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 9 April 2026 and were signed on its behalf by:

Miss P W K Hui - Director

Miss D W M Chan - Director

1.	STATUTORY INFORMATION

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

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.

The company has ceased trading and therefore the financial statements have been prepared on a break-up basis.

Turnover and revenue recognition

Turnover represents room letting and related services invoiced, excluding value added tax. Revenue is recognised when the services have been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

763,493

5,550

769,043

Additions

-

5,981

5,981

Disposals

(763,493

)

(11,531

)

(775,024

)

At 28 February 2026

-

-

-

DEPRECIATION

At 1 March 2025

113,493

5,468

118,961

Eliminated on disposal

(113,493

)

(5,468

)

(118,961

)

At 28 February 2026

-

-

-

NET BOOK VALUE

At 28 February 2026

-

-

-

At 28 February 2025

650,000

82

650,082

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

669

3,436

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,375

7,056

Taxation and social security

1,407

3,262

Other creditors

165,675

163,302

168,457

173,620

The directors' current accounts are unsecured, interest free and have no fixed term of repayment.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

310,251

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

291,137

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loan

-

310,432

On 6 March 2017, a floating charge was created in favour of Bank of Scotland plc over the assets of the company.

On 24 March 2017, a standard security was created in favour of Bank of Scotland plc over the property 126 Old Dalkeith Road, Edinburgh, EH16 4SD.

9.

RESERVES

Revaluation

reserve

£

At 1 March 2025

101,928

Transfer

(101,928

)

At 28 February 2026

-

10.	RELATED PARTY DISCLOSURES

Ms W K Hui

The director and the shareholder of the company.

During the year, the company repaid £227 (2025: £196) to the director. The outstanding balance of £78,818 (2025: £78,045) due from the company at 28 February 2026 is unsecured, interest free and have no fixed term of repayment.

Ms W M Chan

The director and the shareholder of the company.

The outstanding balance of £83,787 (2025: £82,787) due from the company at 28 February 2026 is unsecured, interest free and have no fixed term of repayment.