REGISTERED NUMBER: 08175807 (England and Wales)

KAK Trading Ltd

Unaudited Financial Statements

for the year ended

31 August 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

3

Accountants' Report

4

FIXED ASSETS

Tangible assets

4

251,888

246,360

CURRENT ASSETS

Stocks

84,800

110,787

Debtors

5

90,393

89,947

Cash at bank

82,230

105,865

257,423

306,599

CREDITORS

Amounts falling due within one year

6

(160,362

)

(139,470

)

NET CURRENT ASSETS

97,061

167,129

TOTAL ASSETS LESS CURRENT LIABILITIES

348,949

413,489

CREDITORS

Amounts falling due after more than one year

7

(23,439

)

-

PROVISIONS FOR LIABILITIES

-

(2,187

)

NET ASSETS

325,510

411,302

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,410

411,202

SHAREHOLDERS' FUNDS

325,510

411,302

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 21 May 2026 and were signed on its behalf by:

Ms D D Harper - Director

1.	STATUTORY INFORMATION

KAK Trading Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08175807

Registered office:

Thatched Cottage Villavon Way

Blofield

Norwich

Norfolk

NR13 4QP

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.

Freehold property

-

Not depreciated

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% 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.

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.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 September 2024

11,297

31,951

10,746

660,463

714,457

Additions

-

3,725

582

111,196

115,503

Disposals

-

(29,698

)

(5,122

)

(290,478

)

(325,298

)

At 31 August 2025

11,297

5,978

6,206

481,181

504,662

DEPRECIATION

At 1 September 2024

-

28,439

6,762

432,896

468,097

Charge for year

-

120

842

70,020

70,982

Eliminated on disposal

-

(26,669

)

(4,222

)

(255,414

)

(286,305

)

At 31 August 2025

-

1,890

3,382

247,502

252,774

NET BOOK VALUE

At 31 August 2025

11,297

4,088

2,824

233,679

251,888

At 31 August 2024

11,297

3,512

3,984

227,567

246,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,300

66,277

Other debtors

32,093

23,670

90,393

89,947

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,590

-

Trade creditors

38,328

27,917

Taxation and social security

58,383

66,250

Other creditors

51,061

45,303

160,362

139,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,439

-

8.	RELATED PARTY DISCLOSURES

As at the year end the balance owed to the directors was £10,337 (2024: £7,825).

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.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Accountants

Yare House

62-64 Thorpe Road

Norwich

Norfolk

NR1 1RY

21 May 2026