1 February 2024 false No description of principal activity Taxfiler 2024.6 SC754702business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC7547022024-01-31 SC7547022024-02-012025-01-31 SC754702business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 SC754702business:FilletedAccounts2024-02-012025-01-31 SC7547022025-01-31 SC754702business:Director12024-02-012025-01-31 SC754702business:Director22024-02-012025-01-31 SC7547022024-01-31 SC754702core:WithinOneYear2025-01-31 SC754702core:WithinOneYear2024-01-31 SC754702core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC754702core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC754702core:PreviouslyStatedAmount2025-01-31 SC754702core:PreviouslyStatedAmount2024-01-31 SC754702business:SmallEntities2024-02-012025-01-31 SC754702countries:Scotland2024-02-012025-01-31 SC754702core:PlantMachinery2024-01-31 SC754702core:PlantMachinery2025-01-31 SC754702core:PlantMachinery2024-02-012025-01-31 SC7547022023-01-092024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC754702 (Scotland)
K&k Commercials Ltd Unaudited accounts for the year ended 31 January 2025
K&k Commercials Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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K&k Commercials Ltd Company Information for the year ended 31 January 2025
Directors
Kenneth Humphries Kevin Mitchell
Company Number
SC754702 (Scotland)
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K&k Commercials Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,062 
2,291 
Current assets
Inventories
- 
1,817 
Cash at bank and in hand
44,035 
10 
44,035 
1,827 
Creditors: amounts falling due within one year
5
(96,253)
(36,900)
Net current liabilities
(52,218)
(35,073)
Net liabilities
(50,156)
(32,782)
Capital and reserves
Profit and loss account
(50,156)
(32,782)
Shareholders' funds
(50,156)
(32,782)
For the year ending 31 January 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 13 October 2025 and were signed on its behalf by
Kevin Mitchell Director Company Registration No. SC754702
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K&k Commercials Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
K&k Commercials Ltd is a private company, limited by shares, registered in Scotland, registration number SC754702.
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.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
2,545 
At 31 January 2025
2,545 
Depreciation
At 1 February 2024
254 
Charge for the year
229 
At 31 January 2025
483 
Net book value
At 31 January 2025
2,062 
At 31 January 2024
2,291 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,976 
- 
Loans from directors
79,850 
36,900 
Accruals
7,427 
- 
96,253 
36,900 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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