RKK ENTERPRISE LIMITED - Filleted accounts

Registered number

06934010

RKK ENTERPRISE LIMITED

Filleted Accounts

30 June 2026

RKK ENTERPRISE LIMITED
Registered number:		06934010
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	4		6,428			5,055
Tangible assets	5		5,069			5,069
Investments	6		-			-
			11,497			10,124

Current assets
Stocks		893,433			835,389
Debtors	7	239,816			192,674
Investments held as current assets	8	-			-
Cash at bank and in hand		9,450			31,911
		1,142,699			1,059,974

Creditors: amounts falling due within one year	9	(682,079)			(608,782)

Net current assets			460,620			451,192

Total assets less current liabilities			472,117			461,316

Creditors: amounts falling due after more than one year	10		-			-

Provisions for liabilities			-			-


Net assets			472,117			461,316

Capital and reserves
Called up share capital			2			2
Share premium			-			-
Revaluation reserve	12		-			-
Profit and loss account			472,115			461,314

Shareholders' funds			472,117			461,316

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S.KHANNA
Director
Approved by the board on 4 August 2026

RKK ENTERPRISE LIMITED
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Exceptional items					2026		2025
£							£




						-		-


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					9		9


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 July 2025							5,055
	Additions							1,373
	Disposals							-
	At 30 June 2026							6,428

	Amortisation
	At 1 July 2025							-
	Provided during the year							-
	On disposals							-
	At 30 June 2026							-

	Net book value
	At 30 June 2026							6,428
	At 30 June 2025							5,055

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2025	-		22,835		-		22,835
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 June 2026	-		22,835		-		22,835

	Depreciation
	At 1 July 2025	-		17,766		-		17,766
	Charge for the year	-		-		-		-
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 June 2026	-		17,766		-		17,766

	Net book value
	At 30 June 2026	-		5,069		-		5,069
	At 30 June 2025	-		5,069		-		5,069


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]




7	Debtors					2026		2025
£							£

	Trade debtors					25,859		(1,177)
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					213,957		193,851
						239,816		192,674

	Amounts due after more than one year included above					-		-


8	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					-		-
	Unlisted investments					-		-
						-		-

	[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]


9	Creditors: amounts falling due within one year					2026		2025
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					637,586		554,495
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					3,512		5,883
	Taxation and social security costs					28,123		32,485
	Other creditors					12,858		15,919
						682,079		608,782




23	Other information

	RKK ENTERPRISE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	UNIT 2 GRAND UNION ENTERPRISE PARK
	BRIDGE ROAD
	SOUTHALL

	UB2 4EX