2023-05-012024-04-302024-04-30false03917295KK MARKETING 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KK MARKETING LIMITED

Registered Number
03917295
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

KK MARKETING LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MASON, Kirstie
MASON, Michael Martin

Company Secretary

MASON, Kirstie

Registered Address

Stannery Cottage Wellpark Road
Drakewalls
Gunnislake
PL18 9ED

Registered Number

03917295 (England and Wales)
KK MARKETING LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3132176
Tangible assets4570673
702849
Current assets
Stocks5-6,900
Debtors6104,462277,471
Cash at bank and on hand156,605134,895
261,067419,266
Creditors amounts falling due within one year7(213,800)(351,483)
Net current assets (liabilities)47,26767,783
Total assets less current liabilities47,96968,632
Provisions for liabilities8(108)(146)
Net assets47,86168,486
Capital and reserves
Called up share capital200200
Profit and loss account47,66168,286
Shareholders' funds47,86168,486
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2024, and are signed on its behalf by:
MASON, Kirstie
Director
Registered Company No. 03917295
KK MARKETING LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Revenue is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance. Revenue from the sale of goods is recognised when all of the following conditions are satisfied: - the company has transferred the significant risks and rewards of ownership to the buyer; - the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the transaction; - the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Patents and licences are being amortised evenly over their estimated useful life of ten years.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Straight line (years)
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year23
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 23440440
At 30 April 24440440
Amortisation and impairment
At 01 May 23264264
Charge for year4444
At 30 April 24308308
Net book value
At 30 April 24132132
At 30 April 23176176
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 233,9443,944
Additions312312
At 30 April 244,2564,256
Depreciation and impairment
At 01 May 233,2713,271
Charge for year415415
At 30 April 243,6863,686
Net book value
At 30 April 24570570
At 30 April 23673673
5.Stocks

2024

2023

££
Finished goods-6,900
Total-6,900
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables95,924264,483
Other debtors7592,695
Prepayments and accrued income7,77910,293
Total104,462277,471
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables155,579155,644
Taxation and social security5,21815,164
Other creditors4,91337,454
Accrued liabilities and deferred income48,090143,221
Total213,800351,483
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)108146
Total108146
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MASON, Kirstie15,5787,83120,9562,453
MASON, Michael Martin15,5777,83120,9562,452
31,15515,66241,9124,905
The loans from the directors to the company are unsecured, interest free and repayable on demand.