REGISTERED NUMBER: 04307881 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KKTK 2 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Kimura

Mrs K A Kwak

REGISTERED OFFICE:

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

REGISTERED NUMBER:

04307881 (England and Wales)

ACCOUNTANTS:

TBW Accountancy Limited

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

FIXED ASSETS

Tangible assets

4

42,466

48,729

Investments

5

308,772

308,772

351,238

357,501

CURRENT ASSETS

Stocks

9,240

8,221

Debtors

6

37,646

35,321

Cash at bank and in hand

253,766

212,567

300,652

256,109

CREDITORS

Amounts falling due within one year

7

147,242

165,911

NET CURRENT ASSETS

153,410

90,198

TOTAL ASSETS LESS CURRENT LIABILITIES

504,648

447,699

CREDITORS

Amounts falling due after more than one year

8

-

(5,833

)

PROVISIONS FOR LIABILITIES

9

(5,076

)

(6,270

)

NET ASSETS

499,572

435,596

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

499,571

435,595

SHAREHOLDERS' FUNDS

499,572

435,596

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 May 2026 and were signed on its behalf by:

Mrs K A Kwak - Director

1.	STATUTORY INFORMATION

KKTK 2 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.

Improvements to property

-

Length of lease

Fixtures and fittings

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 17 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 November 2024

30,998

111,546

142,544

Additions

-

333

333

At 31 October 2025

30,998

111,879

142,877

DEPRECIATION

At 1 November 2024

8,719

85,096

93,815

Charge for year

1,240

5,356

6,596

At 31 October 2025

9,959

90,452

100,411

NET BOOK VALUE

At 31 October 2025

21,039

21,427

42,466

At 31 October 2024

22,279

26,450

48,729

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

308,772

NET BOOK VALUE

At 31 October 2025

308,772

At 31 October 2024

308,772

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

6,757

6,029

Amounts owed by associates

20,246

22,406

Prepayments and accrued income

7,883

6,886

34,886

35,321

Amounts falling due after more than one year:

Amounts owed by group undertakings

2,760

-

Aggregate amounts

37,646

35,321

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,833

10,000

Trade creditors

21,200

21,851

Amounts owed to associates

57,158

57,158

Tax

26,743

31,822

Social security and other taxes

6,133

8,505

VAT

19,773

26,515

Directors' current accounts

71

71

Accrued expenses

10,331

9,989

147,242

165,911

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,833

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,076

6,270

Deferred

tax

£

Balance at 1 November 2024

6,270

Provided during year

(1,194

)

Balance at 31 October 2025

5,076

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr K Kimura

Balance outstanding at start of year

(34

)

(94

)

Amounts advanced

-

3,660

Amounts repaid

-

(3,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(34

)

Mrs K A Kwak

Balance outstanding at start of year

(36

)

(610

)

Amounts advanced

-

83,474

Amounts repaid

-

(82,900

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(36

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K Kimura.

The ultimate controlling party is Mr K Kimura.