REGISTERED NUMBER: 11378814 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

KKM ONLINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

R Jamal

Mrs E Jamal

SECRETARY:

REGISTERED OFFICE:

67 Taff Street

Pontypridd

Rhondda Cynon Taff

CF37 4TD

REGISTERED NUMBER:

11378814 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

Llanover House

Llanover Road

Pontypridd

Rhondda Cynon Taff

CF37 4DY

FIXED ASSETS

Tangible assets

4

52,192

55,235

CURRENT ASSETS

Stocks

122,240

91,680

Debtors

5

70,000

74,835

Cash at bank and in hand

133,052

102,022

325,292

268,537

CREDITORS

Amounts falling due within one year

6

95,828

61,776

NET CURRENT ASSETS

229,464

206,761

TOTAL ASSETS LESS CURRENT LIABILITIES

281,656

261,996

CREDITORS

Amounts falling due after more than one year

7

59,398

58,041

NET ASSETS

222,258

203,955

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

222,158

203,855

SHAREHOLDERS' FUNDS

222,258

203,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

R Jamal - Director

1.	STATUTORY INFORMATION

Kkm Online Limited is a private company, limited by shares , registered in England and Wales. 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

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

17,238

52,000

-

69,238

Additions

8,600

-

2,157

10,757

At 31 May 2025

25,838

52,000

2,157

79,995

DEPRECIATION

At 1 June 2024

12,270

1,733

-

14,003

Charge for year

3,553

10,054

193

13,800

At 31 May 2025

15,823

11,787

193

27,803

NET BOOK VALUE

At 31 May 2025

10,015

40,213

1,964

52,192

At 31 May 2024

4,968

50,267

-

55,235

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

70,000

74,835

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

24,306

16,218

Trade creditors

15,880

13,649

Taxation and social security

53,436

30,884

Other creditors

2,206

1,025

95,828

61,776

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

59,398

58,041

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,168

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

R Jamal and Mrs E Jamal

Balance outstanding at start of year

4,835

(138

)

Amounts advanced

54,164

118,973

Amounts repaid

(60,000

)

(114,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,001

)

4,835

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kkm Online Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kkm Online Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kkm Online Limited and state those matters that we have agreed to state to the Board of Directors of Kkm Online Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kkm Online Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kkm Online Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kkm Online Limited. You consider that Kkm Online Limited 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 financial statements of Kkm Online Limited. 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 financial statements.

James de Frias

Chartered Accountants

Llanover House

Llanover Road

Pontypridd

Rhondda Cynon Taff

CF37 4DY

14 January 2026