REGISTERED NUMBER: 09122197

Financial Statements for the Year Ended 30th June 2025

for

KW TRADING LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Waqas Anjum

REGISTERED OFFICE:

Office Lg06, 1 Quality Court

Chancery Lane

London

WC2A 1HR

REGISTERED NUMBER:

09122197

ACCOUNTANTS:

Silver Arc

Chartered Certified Accountants

1 Quality Court

Chancery Lane

London

WC2A 1HR

FIXED ASSETS

Tangible assets

4

127

118

CURRENT ASSETS

Stocks

69,500

36,741

Debtors

5

133,246

149,939

Cash at bank and in hand

91,649

4,646

294,395

191,326

CREDITORS

Amounts falling due within one year

6

(220,196

)

(125,991

)

NET CURRENT ASSETS

74,199

65,335

TOTAL ASSETS LESS CURRENT LIABILITIES

74,326

65,453

CREDITORS

Amounts falling due after more than one year

7

(17,272

)

(28,182

)

NET ASSETS

57,054

37,271

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

56,954

37,171

SHAREHOLDERS' FUNDS

57,054

37,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14th October 2025 and were signed by:

Mr Waqas Anjum - Director

1.	STATUTORY INFORMATION

KW Trading London Limited is a private company, limited by shares , registered in Not specified/Other. 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

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Fixtures & fittings - 20% Reducing balance

Computer & equipment - 25% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

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

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

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.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st July 2024

1,095

3,950

5,045

Additions

-

149

149

At 30th June 2025

1,095

4,099

5,194

DEPRECIATION

At 1st July 2024

977

3,950

4,927

Charge for year

110

30

140

At 30th June 2025

1,087

3,980

5,067

NET BOOK VALUE

At 30th June 2025

8

119

127

At 30th June 2024

118

-

118

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Other debtors

133,246

149,939

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade creditors

69,556

19,531

Taxation and social security

114,233

69,957

Other creditors

36,407

36,503

220,196

125,991

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Other creditors

17,272

28,182

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/25

30/6/24

value:

£

£

100

Ordinary Shares Capital

1

100

100

9.

RESERVES

Retained

earnings

£

At 1st July 2024

37,171

Profit for the year

34,783

Dividends

(15,000

)

At 30th June 2025

56,954