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Registered number: 11597718
KT ENTERPRISE LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
AMCI ASSOCIATES LTD
KT ENTERPRISE LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
KT ENTERPRISE LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 11597718

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 1,684
|  |  | 1 |  | 1,684
CURRENT ASSETS
Stocks | 5 | 114,700 |  | 94,250 |
Debtors | 6 | 403 |  | 403 |
Cash at bank and in hand |  | 2,940 |  | 6,523 |
|  | 118,043 |  | 101,176 |
Creditors: Amounts Falling Due Within One Year | 7 | (135,309 ) |  | (123,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,266 ) |  | (22,783 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,265 ) |  | (21,099 )
NET LIABILITIES |  |  | (17,265 ) |  | (21,099 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (17,365 ) |  | (21,199 )
SHAREHOLDERS' FUNDS |  |  | (17,265) |  | (21,099)

Page 1
Page 2
KT ENTERPRISE LTD
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Muhammad Adheal Khokhar Director
14/04/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
KT ENTERPRISE LTD
Statement of Changes in Equity
For The Year Ended 31 August 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 September 2023 | 100 | (23,831 ) | (23,731)
Profit for the year and total comprehensive income | - | 2,632 | 2,632
As at 31 August 2024 and 1 September 2024 | 100 | (21,199 ) | (21,099)
Profit for the year and total comprehensive income | - | 3,834 | 3,834
As at 31 August 2025 | 100 | (17,365 ) | (17,265)

Page 3
Page 4
KT ENTERPRISE LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
KT ENTERPRISE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11597718 . The registered office is 133 Tame Road, Birmingham, B6 7DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20%
Computer Equipment | 20%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
KT ENTERPRISE LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 18,915 | 950 | 19,865
As at 31 August 2025 | 18,915 | 950 | 19,865
Depreciation
As at 1 September 2024 | 17,232 | 949 | 18,181
Provided during the period | 1,683 | - | 1,683
As at 31 August 2025 | 18,915 | 949 | 19,864
Net Book Value
As at 31 August 2025 | - | 1 | 1
As at 1 September 2024 | 1,683 | 1 | 1,684

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 114,700 |  | 94,250

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 403 |  | 403

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 3,492 |  | 2,336
VAT | 27,064 |  | 24,758
Other creditors | 7,333 |  | 7,425
Director's loan account | 97,420 |  | 89,440
| 135,309 |  | 123,959

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5