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Registered Number: SC673506
England and Wales

 

 

 

KMK HOSPITALITY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Report to the directors on the preparation of the unaudited statutory accounts of KMK HOSPITALITY LTD for the year ended 30 September 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KMK HOSPITALITY LTD for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of KMK HOSPITALITY LTD, as a body, in accordance with the terms of our engagement letter dated 26 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of KMK HOSPITALITY LTD and state those matters that we have agreed to state to the Board of Directors of KMK HOSPITALITY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KMK HOSPITALITY LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KMK HOSPITALITY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KMK HOSPITALITY LTD. You consider that KMK HOSPITALITY LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KMK HOSPITALITY LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2024.



....................................................

SNP Plus Ltd

Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
26 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 18,788    15,821 
18,788    15,821 
Current assets      
Stocks 23,649    9,256 
Debtors 61,506    25,200 
Cash at bank and in hand 15,595    13,118 
100,750    47,574 
Creditors: amount falling due within one year (136,023)   (113,552)
Net current assets (35,273)   (65,978)
 
Total assets less current liabilities (16,485)   (50,157)
Provisions for liabilities (3,885)   (3,006)
Net assets (20,370)   (53,163)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (20,470)   (53,263)
Shareholders' funds (20,370)   (53,163)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 June 2025 and were signed by:


-------------------------------
Krishna Bhandari
Director
2
General Information
KMK HOSPITALITY LTD is a private company, limited by shares, registered in England and Wales, registration number SC673506, registration address 37 YORK PLACE, PERTH, PH2 8EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, she has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus she continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 3,368    18,401      21,769 
Additions 1,334    8,984    893    11,211 
Disposals      
At 30 September 2024 4,702    27,385    893    32,980 
Depreciation
At 01 October 2023 905    5,043      5,948 
Charge for year 1,175    6,846    223    8,244 
On disposals      
At 30 September 2024 2,080    11,889    223    14,192 
Net book values
Closing balance as at 30 September 2024 2,622    15,496    670    18,788 
Opening balance as at 01 October 2023 2,463    13,358      15,821 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Krishna Bhandari30,424 87,694 
3