REGISTERED NUMBER: 12902016 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

KBK STUDIO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Kurland

SECRETARY:

REGISTERED OFFICE:

325 Wingletye Lane

Hornchurch

Essex

RM11 3BU

REGISTERED NUMBER:

12902016 (England and Wales)

ACCOUNTANT:

Frederick Budd & Co. Ltd

Certified Accountant

325 Wingletye Lane

Hornchurch

Essex

RM11 3BU

FIXED ASSETS

Tangible assets

4

34,200

38,000

CURRENT ASSETS

Stocks

77,460

66,653

Debtors

5

11,302

5,835

Cash at bank and in hand

65,220

54,669

153,982

127,157

CREDITORS

Amounts falling due within one year

6

(168,601

)

(146,575

)

NET CURRENT LIABILITIES

(14,619

)

(19,418

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,581

18,582

RESERVES

Retained earnings

19,581

18,582

19,581

18,582

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

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

The director acknowledges his 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 director and authorised for issue on 21st May 2026 and were signed by:

C Kurland - Director

1.	STATUTORY INFORMATION

KBK Studio 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.

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 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

and 31st May 2025

38,000

DEPRECIATION

Charge for year

3,800

At 31st May 2025

3,800

NET BOOK VALUE

At 31st May 2025

34,200

At 31st May 2024

38,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

11,302

5,835

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

98,873

84,339

Taxation and social security

8,640

8,532

Other creditors

61,088

53,704

168,601

146,575

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

C Kurland

Balance outstanding at start of year

5,835

(4,822

)

Amounts advanced

-

10,657

Amounts repaid

(5,835

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

5,835

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Kurland.