K&T INVESTMENTS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13615633

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		536		-
Investment Properties	5		1,220,911		446,025

			1,221,447		446,025
CURRENT ASSETS
Cash at bank and in hand		59,366		2,177

		59,366		2,177
Creditors: Amounts Falling Due Within One Year	6	(1,045,170 )		(460,355 )

NET CURRENT ASSETS (LIABILITIES)			(985,804 )		(458,178 )

TOTAL ASSETS LESS CURRENT LIABILITIES			235,643		(12,153 )

NET ASSETS/(LIABILITIES)			235,643		(12,153 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			235,642		(12,154 )

SHAREHOLDERS' FUNDS			235,643		(12,153)

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K&T INVESTMENTS LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 ARIF KALLA

Director

24th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

K&T INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13615633 . The registered office is 98, Richmond Road, Kingston, Surrey, KT2 5EN.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Computer Equipment

33% Straight line method

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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K&T INVESTMENTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Computer Equipment
	£
Cost or Valuation
As at 1 October 2024	-
Additions	646

As at 30 September 2025	646

Depreciation
As at 1 October 2024	-
Provided during the period	110

As at 30 September 2025	110

Net Book Value
As at 30 September 2025	536

As at 1 October 2024	-

5. Investment Property

	2025
	£
Fair Value
As at 1 October 2024	446,025
Additions	478,315
Revaluations	296,571

As at 30 September 2025	1,220,911

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,112	-
Bank loans and overdrafts	671,607	97,198
Other loans	-	224,000
Accruals and deferred income	2,144	2,004
Director's loan account	273,325	43,245
Amounts owed to group undertakings	94,982	93,908

	1,045,170	460,355

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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K&T INVESTMENTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Related Party Transactions

Turbina Ltd

Transactions with Related Parties -

As of the beginning of the financial period, the opening balance with Turbina Ltd stood at £93,907.68. Throughout the

financial period, there were no repayments from Turbina Ltd. Interest recorded @2.00% of final year balance. At the

reporting period end, the closing balance with Turbina Ltd is £94,981.79.

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