2025-04-01 2026-03-31 2026-03-31 false 14287705 HKT INTERNATIONAL LTD 2026-05-01 false iso4217:GBP xbrli:pure 14287705 2025-03-31 14287705 2026-03-31 14287705 2025-04-01 2026-03-31 14287705 2024-03-31 14287705 2025-03-31 14287705 2024-04-01 2025-03-31 14287705 bus:SmallEntities 2025-04-01 2026-03-31 14287705 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14287705 bus:FullAccounts 2025-04-01 2026-03-31 14287705 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14287705 core:WithinOneYear 2026-03-31 14287705 core:AfterOneYear 2026-03-31 14287705 core:WithinOneYear 2025-03-31 14287705 core:AfterOneYear 2025-03-31 14287705 core:ShareCapital 2026-03-31 14287705 core:SharePremium 2026-03-31 14287705 core:RevaluationReserve 2026-03-31 14287705 core:OtherReservesSubtotal 2026-03-31 14287705 core:RetainedEarningsAccumulatedLosses 2026-03-31 14287705 core:ShareCapital 2025-03-31 14287705 core:SharePremium 2025-03-31 14287705 core:RevaluationReserve 2025-03-31 14287705 core:OtherReservesSubtotal 2025-03-31 14287705 core:RetainedEarningsAccumulatedLosses 2025-03-31 14287705 core:LandBuildings 2026-03-31 14287705 core:PlantMachinery 2026-03-31 14287705 core:Vehicles 2026-03-31 14287705 core:FurnitureFittings 2026-03-31 14287705 core:OfficeEquipment 2026-03-31 14287705 core:NetGoodwill 2026-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 14287705 core:ListedExchangeTraded 2026-03-31 14287705 core:UnlistedNon-exchangeTraded 2026-03-31 14287705 core:LandBuildings 2025-03-31 14287705 core:PlantMachinery 2025-03-31 14287705 core:Vehicles 2025-03-31 14287705 core:FurnitureFittings 2025-03-31 14287705 core:OfficeEquipment 2025-03-31 14287705 core:NetGoodwill 2025-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 14287705 core:ListedExchangeTraded 2025-03-31 14287705 core:UnlistedNon-exchangeTraded 2025-03-31 14287705 core:LandBuildings 2025-04-01 2026-03-31 14287705 core:PlantMachinery 2025-04-01 2026-03-31 14287705 core:Vehicles 2025-04-01 2026-03-31 14287705 core:FurnitureFittings 2025-04-01 2026-03-31 14287705 core:OfficeEquipment 2025-04-01 2026-03-31 14287705 core:NetGoodwill 2025-04-01 2026-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 14287705 core:ListedExchangeTraded 2025-04-01 2026-03-31 14287705 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 14287705 core:MoreThanFiveYears 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments 2026-03-31 14287705 core:Non-currentFinancialInstruments 2025-03-31 14287705 dpl:CostSales 2025-04-01 2026-03-31 14287705 dpl:DistributionCosts 2025-04-01 2026-03-31 14287705 core:LandBuildings 2025-04-01 2026-03-31 14287705 core:PlantMachinery 2025-04-01 2026-03-31 14287705 core:Vehicles 2025-04-01 2026-03-31 14287705 core:FurnitureFittings 2025-04-01 2026-03-31 14287705 core:OfficeEquipment 2025-04-01 2026-03-31 14287705 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 14287705 core:NetGoodwill 2025-04-01 2026-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 14287705 dpl:GroupUndertakings 2025-04-01 2026-03-31 14287705 dpl:ParticipatingInterests 2025-04-01 2026-03-31 14287705 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 14287705 core:ListedExchangeTraded 2025-04-01 2026-03-31 14287705 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 14287705 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 14287705 dpl:CostSales 2024-04-01 2025-03-31 14287705 dpl:DistributionCosts 2024-04-01 2025-03-31 14287705 core:LandBuildings 2024-04-01 2025-03-31 14287705 core:PlantMachinery 2024-04-01 2025-03-31 14287705 core:Vehicles 2024-04-01 2025-03-31 14287705 core:FurnitureFittings 2024-04-01 2025-03-31 14287705 core:OfficeEquipment 2024-04-01 2025-03-31 14287705 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 14287705 core:NetGoodwill 2024-04-01 2025-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 14287705 dpl:GroupUndertakings 2024-04-01 2025-03-31 14287705 dpl:ParticipatingInterests 2024-04-01 2025-03-31 14287705 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 14287705 core:ListedExchangeTraded 2024-04-01 2025-03-31 14287705 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 14287705 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 14287705 core:NetGoodwill 2026-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 14287705 core:LandBuildings 2026-03-31 14287705 core:PlantMachinery 2026-03-31 14287705 core:Vehicles 2026-03-31 14287705 core:FurnitureFittings 2026-03-31 14287705 core:OfficeEquipment 2026-03-31 14287705 core:AfterOneYear 2026-03-31 14287705 core:WithinOneYear 2026-03-31 14287705 core:ListedExchangeTraded 2026-03-31 14287705 core:UnlistedNon-exchangeTraded 2026-03-31 14287705 core:ShareCapital 2026-03-31 14287705 core:SharePremium 2026-03-31 14287705 core:RevaluationReserve 2026-03-31 14287705 core:OtherReservesSubtotal 2026-03-31 14287705 core:RetainedEarningsAccumulatedLosses 2026-03-31 14287705 core:NetGoodwill 2025-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 14287705 core:LandBuildings 2025-03-31 14287705 core:PlantMachinery 2025-03-31 14287705 core:Vehicles 2025-03-31 14287705 core:FurnitureFittings 2025-03-31 14287705 core:OfficeEquipment 2025-03-31 14287705 core:AfterOneYear 2025-03-31 14287705 core:WithinOneYear 2025-03-31 14287705 core:ListedExchangeTraded 2025-03-31 14287705 core:UnlistedNon-exchangeTraded 2025-03-31 14287705 core:ShareCapital 2025-03-31 14287705 core:SharePremium 2025-03-31 14287705 core:RevaluationReserve 2025-03-31 14287705 core:OtherReservesSubtotal 2025-03-31 14287705 core:RetainedEarningsAccumulatedLosses 2025-03-31 14287705 core:NetGoodwill 2024-03-31 14287705 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 14287705 core:LandBuildings 2024-03-31 14287705 core:PlantMachinery 2024-03-31 14287705 core:Vehicles 2024-03-31 14287705 core:FurnitureFittings 2024-03-31 14287705 core:OfficeEquipment 2024-03-31 14287705 core:AfterOneYear 2024-03-31 14287705 core:WithinOneYear 2024-03-31 14287705 core:ListedExchangeTraded 2024-03-31 14287705 core:UnlistedNon-exchangeTraded 2024-03-31 14287705 core:ShareCapital 2024-03-31 14287705 core:SharePremium 2024-03-31 14287705 core:RevaluationReserve 2024-03-31 14287705 core:OtherReservesSubtotal 2024-03-31 14287705 core:RetainedEarningsAccumulatedLosses 2024-03-31 14287705 core:AfterOneYear 2025-04-01 2026-03-31 14287705 core:WithinOneYear 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 14287705 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 14287705 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 14287705 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 14287705 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 14287705 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 14287705 bus:Director1 2025-04-01 2026-03-31 14287705 bus:Director2 2025-04-01 2026-03-31 14287705 core:FurnitureFittingsToolsEquipment 2025-03-31 14287705 core:FurnitureFittingsToolsEquipment 2026-03-31 14287705 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31

HKT INTERNATIONAL LTD

Registered Number
14287705
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

HKT INTERNATIONAL LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | TANEJA, Abhishek
| TANEJA, Ishaan

Registered Address | Office 9611 321-323 High Road, Chadwell Heath
| Essex
| RM6 6AX

Registered Number | 14287705 (England and Wales)

HKT INTERNATIONAL LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,152 |  |  |  | 5,429
Investment property | 4 |  |  | 470,000 |  |  |  | 845,000
|  |  |  | 474,152 |  |  |  | 850,429
Current assets |  |  |  |  |  |  |  |
Debtors |  | 1,376 |  |  |  | 2,409 |  |
Cash at bank and on hand |  | 21,004 |  |  |  | 3,084 |  |
|  | 22,380 |  |  |  | 5,493 |  |
Creditors amounts falling due within one year | 5 | (3,794) |  |  |  | (4,055) |  |
Net current assets (liabilities) |  |  |  | 18,586 |  |  |  | 1,438
Total assets less current liabilities |  |  |  | 492,738 |  |  |  | 851,867
Creditors amounts falling due after one year | 6 |  |  | (214,207) |  |  |  | (375,240)
Net assets |  |  |  | 278,531 |  |  |  | 476,627
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 334,000 |  |  |  | 493,000
Other reserves |  |  |  | 5,899 |  |  |  | 6,152
Profit and loss account |  |  |  | (61,368) |  |  |  | (22,525)
Shareholders' funds |  |  |  | 278,531 |  |  |  | 476,627

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2026, and are signed on its behalf by:
TANEJA, Ishaan Director Registered Company No. 14287705

HKT INTERNATIONAL LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 6,387 |  | 6,387
| At 31 March 26 | 6,387 |  | 6,387
| Depreciation and impairment
| At 01 April 25 | 958 |  | 958
| Charge for year | 1,277 |  | 1,277
| At 31 March 26 | 2,235 |  | 2,235
| Net book value
| At 31 March 26 | 4,152 |  | 4,152
| At 31 March 25 | 5,429 |  | 5,429

4. | Investment property
--- | ---
| The investment property is carried at the fair value amount of £470,000. The valuation has been determined by the directors based on: Market evidence of recent transactions for similar properties in the same location. Consideration of the property’s condition, location, and potential for future rental income. Assumptions regarding market trends and yields. No external independent valuation was obtained. The directors believe that the fair value reflects the amount for which the property could be exchanged between knowledgeable, willing parties in an arm’s length transaction at the reporting date.

|  | £
| Fair value at 01 April 25 | 845,000
| Disposals | (375,000)
| At 31 March 26 | 470,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,384 |  | 2,645
| Accrued liabilities and deferred income | 1,410 |  | 1,410
| Total | 3,794 |  | 4,055

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 214,207 |  | 375,240
| Total | 214,207 |  | 375,240

| The borrowings are loans secured against the properties.

7. | Share capital
--- | ---
| Allotted, issued and fully paid: The share capital was reduced by 159,000 £1 ordinary shares during the year by way of a capital reduction At the year end, the company had share capital of £334,000 in £1 ordinary shares.