IRIS Accounts Production v25.3.0.601 SC733539 director 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC733539 2024-05-31 SC733539 2025-05-31 SC733539 2024-06-01 2025-05-31 SC733539 2023-05-31 SC733539 2023-06-01 2024-05-31 SC733539 2024-05-31 SC733539 ns15:Scotland 2024-06-01 2025-05-31 SC733539 ns14:PoundSterling 2024-06-01 2025-05-31 SC733539 ns10:Director1 2024-06-01 2025-05-31 SC733539 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC733539 ns10:SmallEntities 2024-06-01 2025-05-31 SC733539 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC733539 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 SC733539 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC733539 ns10:FullAccounts 2024-06-01 2025-05-31 SC733539 ns10:RegisteredOffice 2024-06-01 2025-05-31 SC733539 ns5:CurrentFinancialInstruments 2025-05-31 SC733539 ns5:CurrentFinancialInstruments 2024-05-31 SC733539 ns5:ShareCapital 2025-05-31 SC733539 ns5:ShareCapital 2024-05-31 SC733539 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC733539 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC733539 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 SC733539 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31

REGISTERED NUMBER: SC733539 (Scotland)

| Khauti Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31st May 2025 |

| Khauti Ltd (Registered number: SC733539) |

Contents of the Financial Statements

for the Year Ended 31st May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Khauti Ltd |

Company Information

for the Year Ended 31st May 2025

| Director: | Miss H Boudjeltia

| Registered office: | Clyde Offices

| 2nd Floor

| 48 West George Street

| Glasgow

| G2 1BP

| Registered number: | SC733539 (Scotland)

| Accountants: | Wilson Stevens

| Accountants

| 4th Floor

| 100 Fenchurch Street

| London

| EC3M 5JD

| Khauti Ltd (Registered number: SC733539) |

Statement of Financial Position

31st May 2025

| 2025 |  | 2024

| Notes | £ | £ |

Current assets

Debtors | 4 | - |  | 7,180 |  |

Cash at bank | 895 |  | 11,505 |  |

895 |  | 18,685 |  |

Creditors

Amounts falling due within one year | 5 | 11,982 |  | 5,287 |  |

Net current (liabilities)/assets | (11,087 | ) | 13,398 |  |

Total assets less current liabilities | (11,087 | ) | 13,398 |  |

Capital and reserves

Called up share capital | 101 |  | 101 |  |

Retained earnings | (11,188 | ) | 13,297 |  |

(11,087 | ) | 13,398 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th May 2026 and were signed by:

Miss H Boudjeltia - Director

| Khauti Ltd (Registered number: SC733539) |

Notes to the Financial Statements

for the Year Ended 31st May 2025

1. | Statutory information

| Khauti Ltd 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.

| At the balance sheet date the company's liabilities exceeded its assets and the company received assurance from the director, that they will continue to give financial support to the company for twelve months from the date of signing of these financial statements.

| On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis is used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 7,180 |  |

| Khauti Ltd (Registered number: SC733539) |

Notes to the Financial Statements - continued

for the Year Ended 31st May 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 960 |  | - |  |

| Taxation and social security | 86 |  | 3,655 |  |

| Other creditors | 10,936 |  | 1,632 |  |

11,982 |  | 5,287 |  |