KMAK Ltd - Accounts

KMAK Ltd
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

KMAK Ltd Accountants' Report For the year ended 31 May 2026
Report to the directors on the preparation of the unaudited statutory accounts of KMAK Ltd for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KMAK Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of KMAK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KMAK Ltd and state those matters that we have agreed to state to the Board of Directors of KMAK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KMAK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KMAK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KMAK Ltd. You consider that KMAK Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of KMAK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... Potter and Co Accountants Ltd 27 Doubleday Road Loughton Essex IG10 2AU 21 August 2026 1

KMAK Ltd
Accountants' Report
For the year ended 31 May 2026

Report to the directors on the preparation of the unaudited statutory accounts of KMAK Ltd for the year ended 31 May 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KMAK Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of KMAK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KMAK Ltd and state those matters that we have agreed to state to the Board of Directors of KMAK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KMAK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KMAK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KMAK Ltd. You consider that KMAK Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KMAK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 May 2026.

....................................................
Potter and Co Accountants Ltd
27 Doubleday Road
Loughton
Essex
IG10 2AU
21 August 2026

1

KMAK Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	53,618	31,422
		53,618	31,422
Current assets
Stocks		20,000	20,000
Debtors		54,254	9,632
Cash at bank and in hand		9,211	20,467
		83,465	50,099
Creditors: amount falling due within one year		(59,140)	(81,390)
Net current assets		24,325	(31,291)

Total assets less current liabilities		77,943	131
Creditors: amount falling due after more than one year		(37,170)	(16,075)
Net assets		40,773	(15,944)

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		40,772	(15,945)
Shareholders' funds		40,773	(15,944)

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 21 August 2026 and were signed by:

-------------------------------
Kevin McNulty
Director

2

KMAK Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

KMAK Ltd is a private company, limited by shares, registered in England and Wales, registration number 10774718, registration address 27 Doubleday Road, Loughton, Essex, IG10 2AU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Motor Vehicles	20% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees including directors Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 June 2025	85,364	90,008	3,893	179,265
Additions	-	43,500	790	44,290
Disposals	-	-	-	-
At 31 May 2026	85,364	133,508	4,683	223,555
Depreciation
At 01 June 2025	83,819	60,131	3,893	147,843
Charge for year	772	21,059	263	22,094
On disposals	-	-	-	-
At 31 May 2026	84,591	81,190	4,156	169,937
Net book values
Closing balance as at 31 May 2026	773	52,318	527	53,618
Opening balance as at 01 June 2025	1,545	29,877	-	31,422

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1

3

Registered Number: 10774718
England and Wales
KMAK LTD

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026