REGISTERED NUMBER: 03917295 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

KK MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Mason

M M Mason

REGISTERED OFFICE:

1 Riverside Cottages

Newbridge

Gunnislake

Cornwall

PL18 9LQ

REGISTERED NUMBER:

03917295 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Intangible assets

5

44

88

Tangible assets

6

805

1,552

849

1,640

CURRENT ASSETS

Debtors

7

131,740

53,941

Cash at bank and in hand

131,790

129,075

263,530

183,016

CREDITORS

Amounts falling due within one year

8

208,097

142,009

NET CURRENT ASSETS

55,433

41,007

TOTAL ASSETS LESS CURRENT LIABILITIES

56,282

42,647

PROVISIONS FOR LIABILITIES

168

312

NET ASSETS

56,114

42,335

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

55,914

42,135

SHAREHOLDERS' FUNDS

56,114

42,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 1 July 2026 and were signed on its behalf by:

K Mason - Director

1.	STATUTORY INFORMATION

KK Marketing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS 102.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Revenue is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction;

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

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 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.

Employee benefits

The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

440

AMORTISATION

At 1 May 2025

352

Charge for year

44

At 30 April 2026

396

NET BOOK VALUE

At 30 April 2026

44

At 30 April 2025

88

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

6,119

Disposals

(1,168

)

At 30 April 2026

4,951

DEPRECIATION

At 1 May 2025

4,567

Charge for year

403

Eliminated on disposal

(824

)

At 30 April 2026

4,146

NET BOOK VALUE

At 30 April 2026

805

At 30 April 2025

1,552

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

130,308

50,458

Other debtors

1,432

3,483

131,740

53,941

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

57,653

86,638

Taxation and social security

11,075

5,673

Other creditors

139,369

49,698

208,097

142,009

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

K Mason

Balance outstanding at start of year

(10,915

)

(2,453

)

Amounts advanced

2,916

2,177

Amounts repaid

(14,100

)

(10,639

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,099

)

(10,915

)

M M Mason

Balance outstanding at start of year

(10,915

)

(2,452

)

Amounts advanced

2,916

2,177

Amounts repaid

(14,100

)

(10,640

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,099

)

(10,915

)

The loans from the directors to the company are unsecured, interest free and repayable on demand.