KK & SONS LIMITED

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

Registered number: 02633118

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		290,000		288,000
Investments	5		462,102		401,469

			752,102		689,469
CURRENT ASSETS
Debtors		16		-
Cash at bank and in hand		5,625		7,255

		5,641		7,255
Creditors: Amounts Falling Due Within One Year		(118,519 )		(180,569 )

NET CURRENT ASSETS (LIABILITIES)			(112,878 )		(173,314 )

TOTAL ASSETS LESS CURRENT LIABILITIES			639,224		516,155

NET ASSETS			639,224		516,155

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			639,124		516,055

SHAREHOLDERS' FUNDS			639,224		516,155

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KK & SONS LIMITED

Abridged 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors on 17 October 2025 and were signed on its behalf by:

Mr Kaushik Patel

Director

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

1. General Information

KK & SONS LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 02633118 .

The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.

Dividends paid to the Directors are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

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 represents gross fees receivable for services. The business is not Value Added Tax (VAT) registered.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold	2% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

No depreciation is charged in the year of acquisition.

2.4. Investment Properties

The Company's freehold investment property which was purchased in December 2008 is now included at market value. This is a change in accounting policy made on 1 April 2016. Prior to this the investment property was included at cost less accumulated depreciation.

The investment property is revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is now provided in respect of investment properties.

2.5. Stocks and Work in Progress

Work in Progress is valued at the prime cost of labour and materials plus other direct expenses.

2.6. Investments & Investment Income

Investments are stated at mid-market value at the balance sheet date. Unrealised investment gains and losses are calculated as the difference between the valuation at the balance sheet date and their valuation at the last balance sheet date or purchase price, if acquired during the year.

Investment income comprises investment income, realised and unrealised investment gains and losses less investment expenses. Realised investment gains and losses are calculated as the difference between net proceeds on disposal and their purchase price.

2.7. Accounting Reference Date

The accounting reference date is 29 March.

These accounts are nevertheless for the year ending 31 March 2025.

2.8. Comparative Figures

The comparative figures used throughout these accounts are as at 31 March 2024 or are for the year ended on that date.

2.9. 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, who are employed under a contract of service during the year was NIL (2024: NIL)

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KK & SONS LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 April 2024	315,345
Revaluation	2,000

As at 31 March 2025	317,345

Depreciation
As at 1 April 2024	27,345

As at 31 March 2025	27,345

Net Book Value
As at 31 March 2025	290,000

As at 1 April 2024	288,000

The freehold investment property was acquired in December 2008 at a cost of £207,373.

The property is now being revalued by the directors at the start and at the end of each accounting period.

Cost or valuation as at 31 March 2025 represented by:

	Land & Property
	Freehold
	£
At cost	207,373
At valuation	109,972

	317,345

5. Investments

	Total
	£
Cost or Valuation
As at 1 April 2024	401,469
Additions	4,972
Disposals	(44,856 )
Revaluations	100,517

As at 31 March 2025	462,102

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	462,102

As at 1 April 2024	401,469

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KK & SONS LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Ultimate Controlling Party

The Company was controlled throughout the year by Mr Kaushik Patel who holds a 51% of the issued voting share capital.