A & KC Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13287537

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,713		1,963

			2,713		1,963
CURRENT ASSETS
Debtors	5	82,974		74,718
Cash at bank and in hand		26,517		31,325

		109,491		106,043
Creditors: Amounts Falling Due Within One Year	6	(29,028 )		(29,093 )

NET CURRENT ASSETS (LIABILITIES)			80,463		76,950

TOTAL ASSETS LESS CURRENT LIABILITIES			83,176		78,913

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(515 )		(373 )

NET ASSETS			82,661		78,540

CAPITAL AND RESERVES
Called up share capital	8		100		1
Profit and Loss Account			82,561		78,539

SHAREHOLDERS' FUNDS			82,661		78,540

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A & KC Holdings Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Krzysztof Ciukiewicz Director	Dr Agata Ciukiewicz Director
22 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & KC Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13287537 . The registered office is 5 Den Road , Teignmouth, Devon, TQ14 8AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% straight line

2.4. Financial Instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

2.5. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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A & KC Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	4,460
Additions	2,082

As at 31 March 2025	6,542

Depreciation
As at 1 April 2024	2,497
Provided during the period	1,332

As at 31 March 2025	3,829

Net Book Value
As at 31 March 2025	2,713

As at 1 April 2024	1,963

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,286	9,830
Prepayments and accrued income	1,500	-

	9,786	9,830
Due after more than one year
Other debtors	73,188	64,888

	82,974	74,718

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,082	-
Corporation tax	25,025	27,434
Accruals and deferred income	1,680	1,596
Directors' loan accounts	241	63

	29,028	29,093

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	515	373

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A & KC Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	1

9. Related Party Transactions

At the year end, 31 March 2025, the director was owed £241 (2024: £63) in respect of loans held with the company. These amounts are interest free and repayable on demand.

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