KK Foods Ltd - Filleted accounts

Registered number

11703231

KK Foods Ltd

Filleted Accounts

30 November 2025

KK Foods Ltd
Registered number:		11703231
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		13,029			14,694

Current assets
Stocks		1,985			1,950
Debtors	5	17,449			15,878
Investments held as current assets	6	50,000			50,000
Cash at bank and in hand		22,117			38,021
		91,551			105,849

Creditors: amounts falling due within one year	7	(43,357)			(47,882)

Net current assets			48,194			57,967

Total assets less current liabilities			61,223			72,661

Creditors: amounts falling due after more than one year	8		(27,723)			(31,491)



Net assets			33,500			41,170

Capital and reserves
Called up share capital			100			100
Profit and loss account			33,400			41,070

Shareholder's funds			33,500			41,170

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Kamal Murtaza Khan
Director
Approved by the board on 13 August 2026

KK Foods Ltd
Notes to the Accounts
for the year ended 30 November 2025


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:

	Plant and machinery	20% on wirtten down value
	Fixtures, fittings, tools and equipment	15% on wirtten down value

	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.

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


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		11		11


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 December 2024				10,000
	At 30 November 2025				10,000

	Amortisation
	At 1 December 2024				10,000
	At 30 November 2025				10,000

	Net book value
	At 30 November 2025				-

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


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				37,772
	Additions				750
	At 30 November 2025				38,522

	Depreciation
	At 1 December 2024				23,078
	Charge for the year				2,415
	At 30 November 2025				25,493

	Net book value
	At 30 November 2025				13,029
	At 30 November 2024				14,694


5	Debtors		2025		2024
£				£

	Trade debtors		14,650		12,562
	Other debtors		2,799		3,316
			17,449		15,878


6	Investments held as current assets		2025		2024
£				£
	Fair value
	Unlisted investments		50,000		50,000



7	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		6,343		6,044
	Trade creditors		28,473		31,263
	Taxation and social security costs		8,541		10,576
	Other creditors		-		(1)
			43,357		47,882


8	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		16,398		22,887
	Pensions		178		186
	Net wages		11,147		8,418
			27,723		31,491


9	Other information

	KK Foods Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 12a Lockwood Walk
	The Liberty Shopping Center
	Romford
	Essex
	RM1 3RH


10	Controlling party

	The controlling party is Mr. Kamal Murataza Khan by virtue of his ownership of 100% of the
	of the issued ordinary share capital of the company.