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Company Registration No. 15443681 (England and Wales)
Khu Pubs Limited Unaudited accounts for the year ended 31 January 2026
Khu Pubs Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Khu Pubs Limited Company Information for the year ended 31 January 2026
Directors
Mr M J Hutson Ms M Hutson
Company Number
15443681 (England and Wales)
Registered Office
Kings Head Udimore Road Udimore Rye TN31 6BG England
Accountants
Walsh Accountancy Services Ltd 37 St Margarets Road St Leonards On Sea East Sussex TN37 6EH
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Khu Pubs Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,005 
12,185 
Current assets
Inventories
2,000 
2,000 
Cash at bank and in hand
1,996 
7,960 
3,996 
9,960 
Creditors: amounts falling due within one year
5
(53,054)
(26,670)
Net current liabilities
(49,058)
(16,710)
Net liabilities
(37,053)
(4,525)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(37,055)
(4,527)
Shareholders' funds
(37,053)
(4,525)
For the year ending 31 January 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by
Mr M J Hutson Director Company Registration No. 15443681
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Khu Pubs Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Khu Pubs Limited is a private company, limited by shares, registered in England and Wales, registration number 15443681. The registered office is Kings Head Udimore Road, Udimore, Rye, TN31 6BG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the term of the lease
Fixtures & fittings
15% reducing balance
Going concern
The company incurred a loss of £32,528 during the year and, at 31 January 2026, had net current liabilities of £49,058 and net liabilities of £37,053. The directors have assessed the company’s ability to continue trading for at least twelve months from the date these financial statements are approved. The company’s continued operation depends on financial support from the directors. They have confirmed their intention and ability to provide the support required and not to seek repayment of their loans where this would prevent the company from meeting its liabilities as they fall due. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
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Khu Pubs Limited Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
10,000 
3,158 
13,158 
Additions
- 
850 
850 
At 31 January 2026
10,000 
4,008 
14,008 
Depreciation
At 1 February 2025
500 
473 
973 
Charge for the year
500 
530 
1,030 
At 31 January 2026
1,000 
1,003 
2,003 
Net book value
At 31 January 2026
9,000 
3,005 
12,005 
At 31 January 2025
9,500 
2,685 
12,185 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,373 
1,599 
Trade creditors
3,602 
- 
Taxes and social security
- 
311 
Other creditors
8,500 
- 
Loans from directors
39,579 
24,760 
53,054 
26,670 
6
Transactions with related parties
At 31 January 2026, the company owed its directors £39,579 (2025: £24,760). At the year end, the company also owed £8,500 (2025: £nil) to Link Landscaping Ltd, a company in which Mr M J Hutson is also a director.
7
Average number of employees
During the year the average number of employees was 1 (2025: 3).
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