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REGISTERED NUMBER: 13133697 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

KK & AC LIMITED

KK & AC LIMITED (REGISTERED NUMBER: 13133697)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KK & AC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr A S Cimatu
Mr K Kimura





REGISTERED OFFICE: S2 Mill House Centre
108 Commercial Road
Totton
Southampton
Hampshire
SO40 3AE





REGISTERED NUMBER: 13133697 (England and Wales)





ACCOUNTANT: TBW Accountancy Limited
S2 Mill House Centre
108 Commercial Road
Totton
Southampton
Hampshire
SO40 3AE

KK & AC LIMITED (REGISTERED NUMBER: 13133697)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 211,339 234,785

CURRENT ASSETS
Stocks 8,363 4,365
Debtors 5 147,020 83,836
Cash at bank and in hand 70,279 104,397
225,662 192,598
CREDITORS
Amounts falling due within one year 6 514,287 533,846
NET CURRENT LIABILITIES (288,625 ) (341,248 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(77,286

)

(106,463

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (77,386 ) (106,563 )
(77,286 ) (106,463 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2025 and were signed on its behalf by:





Mr K Kimura - Director


KK & AC LIMITED (REGISTERED NUMBER: 13133697)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

KK & AC Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Length of lease
Improvements to property - Length of lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

KK & AC LIMITED (REGISTERED NUMBER: 13133697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 20 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 February 2024
and 31 January 2025 6,719 154,736 25,870
DEPRECIATION
At 1 February 2024 537 11,062 9,313
Charge for year 269 6,190 3,312
At 31 January 2025 806 17,252 12,625
NET BOOK VALUE
At 31 January 2025 5,913 137,484 13,245
At 31 January 2024 6,182 143,674 16,557

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 99,306 3,763 290,394
DEPRECIATION
At 1 February 2024 33,527 1,170 55,609
Charge for year 13,156 519 23,446
At 31 January 2025 46,683 1,689 79,055
NET BOOK VALUE
At 31 January 2025 52,623 2,074 211,339
At 31 January 2024 65,779 2,593 234,785

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,711 14,181
Amounts owed by associates 92,636 7,267
Directors' current accounts 248 9,946
Deferred tax asset 25,499 35,315
Prepayments 16,926 17,127
147,020 83,836

KK & AC LIMITED (REGISTERED NUMBER: 13133697)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 38,652 41,817
Amounts owed to associates 408,742 420,742
Social security and other taxes 16,798 21,943
VAT 34,274 39,254
Other creditors - 214
Accruals and deferred income 15,821 9,876
514,287 533,846

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
Mr K Kimura
Balance outstanding at start of year 1,425 -
Amounts advanced - 1,425
Amounts repaid (1,425 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,425

Mr A S Cimatu
Balance outstanding at start of year 8,251 -
Amounts advanced - 8,251
Amounts repaid (8,003 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 248 8,251

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr K Kimura.

The ultimate controlling party is Mr K Kimura.