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Company Registration No. 03746799 (England and Wales)
KBT LIMITED Unaudited accounts for the year ended 28 February 2025
KBT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KBT LIMITED Company Information for the year ended 28 February 2025
Directors
Ijaz Mahmood Sajid Mahmood
Secretary
Ijaz Mahmood
Company Number
03746799 (England and Wales)
Registered Office
132 SALTLEY ROAD SALTLEY BIRMINGHAM B7 4TH
Accountants
Mayfield 1st Floor, 5 Highgate Business Centre Highgate Road Birmingham B12 8EA
- 3 -
KBT LIMITED Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
824,258 
834,177 
Investment property
5
1,820,793 
1,820,793 
2,645,051 
2,654,970 
Current assets
Inventories
425,887 
472,558 
Debtors
6
20,497 
30,747 
Cash at bank and in hand
46,525 
60,898 
492,909 
564,203 
Creditors: amounts falling due within one year
7
(341,728)
(317,590)
Net current assets
151,181 
246,613 
Total assets less current liabilities
2,796,232 
2,901,583 
Creditors: amounts falling due after more than one year
8
(629,166)
(895,051)
Provisions for liabilities
Deferred tax
(5,202)
(5,869)
Net assets
2,161,864 
2,000,663 
Capital and reserves
Called up share capital
9
4 
4 
Profit and loss account
2,161,860 
2,000,659 
Shareholders' funds
2,161,864 
2,000,663 
For the year ending 28 February 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 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 29 August 2025 and were signed on its behalf by
Ijaz Mahmood Director Company Registration No. 03746799
- 4 -
KBT LIMITED Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
KBT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03746799. The registered office is 132 SALTLEY ROAD, SALTLEY, BIRMINGHAM, B7 4TH.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Other tangible fixed assets
Containers - 0% on reducing balance
- 5 -
KBT LIMITED Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
936,070 
53,755 
989,825 
Additions
1,512 
- 
1,512 
At 28 February 2025
937,582 
53,755 
991,337 
Depreciation
At 1 March 2024
115,250 
40,398 
155,648 
Charge for the year
8,391 
3,040 
11,431 
At 28 February 2025
123,641 
43,438 
167,079 
Net book value
At 28 February 2025
813,941 
10,317 
824,258 
At 29 February 2024
820,820 
13,357 
834,177 
5
Investment property
2025 
£ 
Fair value at 1 March 2024
1,820,793 
At 28 February 2025
1,820,793 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,497 
30,747 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
199,095 
156,248 
Taxes and social security
142,633 
161,342 
341,728 
317,590 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
195,580 
480,779 
Other creditors
433,586 
414,272 
629,166 
895,051 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
- 6 -
KBT LIMITED Notes to the Accounts for the year ended 28 February 2025
10
Average number of employees
During the year the average number of employees was 10 (2024: 10).
- 7 -