K H Autos Limited - Filleted accounts

Registered number

07396565

K H Autos Limited

Filleted Accounts

30 September 2026

K H Autos Limited
Registered number:		07396565
Balance Sheet
as at 30 September 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		553			674

Current assets
Debtors	4	4,501			15,078
Cash at bank and in hand		23,655			19,187
		28,156			34,265

Creditors: amounts falling due within one year	5	(8,578)			(11,235)

Net current assets			19,578			23,030

Net assets			20,131			23,704

Capital and reserves
Called up share capital			1			1
Profit and loss account			20,130			23,703

Shareholder's funds			20,131			23,704

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Harper
Director
Approved by the board on 13 October 2026

K H Autos Limited
Notes to the Accounts
for the year ended 30 September 2026


1	Accounting policies

	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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2025	2,962		10,919		13,881
	At 30 September 2026	2,962		10,919		13,881

	Depreciation
	At 1 October 2025	2,805		10,402		13,207
	Charge for the year	28		93		121
	At 30 September 2026	2,833		10,495		13,328

	Net book value
	At 30 September 2026	129		424		553
	At 30 September 2025	157		517		674


4	Debtors			2026		2025
£					£

	Trade debtors			4,501		15,078


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			2,679		2,014
	Taxation and social security costs			4,601		8,328
	Other creditors			1,298		893
				8,578		11,235


6	Other information

	K H Autos Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Holly House
	Copthorne Bank
	Copthorne
	RH10 3JH