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Registered number: 14057246
KKB Smiles Ltd
Financial Statements
For The Year Ended 30 April 2026
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 14057246
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 864,000 960,000
Tangible Assets 5 184,882 130,794
Investments 6 9,998 9,998
1,058,880 1,100,792
CURRENT ASSETS
Stocks 7 137,310 3,000
Debtors 8 36,770 15,000
Cash at bank and in hand 272,173 241,454
446,253 259,454
Creditors: Amounts Falling Due Within One Year 9 (227,673 ) (115,205 )
NET CURRENT ASSETS (LIABILITIES) 218,580 144,249
TOTAL ASSETS LESS CURRENT LIABILITIES 1,277,460 1,245,041
Creditors: Amounts Falling Due After More Than One Year 10 (1,004,105 ) (1,099,404 )
NET ASSETS 273,355 145,637
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 273,255 145,537
SHAREHOLDERS' FUNDS 273,355 145,637
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Dr K Kannapiran
Director
22/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KKB Smiles Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14057246 . The registered office is 25 Stoneham Way, Basingstoke, Hampshire, RG24 9WW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 10 years.
2.4. 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 20% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 3)
5 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 960,000
As at 30 April 2026 960,000
Amortisation
As at 1 May 2025 -
Provided during the period 96,000
As at 30 April 2026 96,000
Net Book Value
As at 30 April 2026 864,000
As at 1 May 2025 960,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 8,084 98,000 51,292 5,105 162,481
Additions 75,938 - - 6,058 81,996
As at 30 April 2026 84,022 98,000 51,292 11,163 244,477
Depreciation
As at 1 May 2025 808 19,600 10,258 1,021 31,687
Provided during the period 1,993 15,680 8,207 2,028 27,908
As at 30 April 2026 2,801 35,280 18,465 3,049 59,595
Net Book Value
As at 30 April 2026 81,221 62,720 32,827 8,114 184,882
As at 1 May 2025 7,276 78,400 41,034 4,084 130,794
6. Investments
Unlisted
£
Cost or Valuation
As at 1 May 2025 9,998
As at 30 April 2026 9,998
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 9,998
As at 1 May 2025 9,998
7. Stocks
2026 2025
£ £
Stock 10,750 3,000
Work in progress 126,560 -
137,310 3,000
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8. Debtors
2026 2025
£ £
Due within one year
Due after more than one year
Amounts owed by group undertakings 21,770 -
Other debtors 15,000 15,000
36,770 15,000
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Zestige Ltd - Goodwill additions Loan 109,202 109,202
Amounts owed to participating interests (36,620 ) (30,620 )
Other creditors 51,594 8,879
Taxation and social security 103,497 27,744
227,673 115,205
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
TSB Loan 859,574 879,305
Other creditors 144,531 220,099
1,004,105 1,099,404
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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