REGISTERED NUMBER: SC477558 (Scotland)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 May 2025

for

KCK (Whitburn) Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

C R Cefferty

Mrs V Cefferty

SECRETARY:

REGISTERED OFFICE:

191 Station Road

Shotts

Lanarkshire

ML7 4BA

REGISTERED NUMBER:

SC477558 (Scotland)

ACCOUNTANTS:

EAC Accountancy Limited

191 Station Road

Shotts

North Lanarkshire

ML7 4BA

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of public house.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

C R Cefferty

Mrs V Cefferty

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs V Cefferty - Director

10 June 2026

TURNOVER

107,122

121,648

Cost of sales

57,311

65,692

GROSS PROFIT

49,811

55,956

Administrative expenses

82,621

88,471

OPERATING LOSS

4

(32,810

)

(32,515

)

Interest payable and similar expenses

178

141

LOSS BEFORE TAXATION

(32,988

)

(32,656

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(32,988

)

(32,656

)

FIXED ASSETS

Tangible assets

5

1,690

2,253

CURRENT ASSETS

Stocks

15,740

14,310

Cash at bank

1,507

1,641

17,247

15,951

CREDITORS

Amounts falling due within one year

6

13,116

12,374

NET CURRENT ASSETS

4,131

3,577

TOTAL ASSETS LESS CURRENT LIABILITIES

5,821

5,830

CREDITORS

Amounts falling due after more than one year

7

117,496

84,517

NET LIABILITIES

(111,675

)

(78,687

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(111,677

)

(78,689

)

(111,675

)

(78,687

)

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

C R Cefferty - Director

1.	STATUTORY INFORMATION

KCK (Whitburn) Ltd is a private company, limited by shares , registered in Scotland. 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 25% on the reducing balance 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	OPERATING LOSS

The operating loss is stated after charging:

31.5.25

31.5.24

£

£

Depreciation - owned assets

563

751

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

7,120

DEPRECIATION

At 1 June 2024

4,867

Charge for year

563

At 31 May 2025

5,430

NET BOOK VALUE

At 31 May 2025

1,690

At 31 May 2024

2,253

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

4,923

4,000

Trade creditors

1,566

1,779

Taxation and social security

3,152

3,570

Other creditors

3,475

3,025

13,116

12,374

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Other creditors

117,496

84,517