REGISTERED NUMBER: 16120918 (England and Wales)

Unaudited Financial Statements

for the Period 5 December 2024 to 31 December 2025

for

KPK Legal Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P V Katechia

K A Patel

REGISTERED OFFICE:

13-15 Sevenways Parade Woodford Avenue

Ilford

IG2 6JX

REGISTERED NUMBER:

16120918 (England and Wales)

FIXED ASSETS

Tangible assets

4

23,354

Investments

5

8,481

31,835

CURRENT ASSETS

Debtors

6

18,750

Cash at bank

53,140

71,890

CREDITORS

Amounts falling due within one year

7

41,777

NET CURRENT ASSETS

30,113

TOTAL ASSETS LESS CURRENT LIABILITIES

61,948

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

61,848

SHAREHOLDERS' FUNDS

61,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 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 2 September 2026 and were signed on its behalf by:

K A Patel - Director

1.	STATUTORY INFORMATION

KPK Legal Ltd 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.

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 represents net income receivable from sale of goods and services in the year, excluding value added tax.

Tangible fixed assets

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

Short leasehold - over the length of the lease.

Plant & machinery - 25% on cost

Computer Equipment - 33.33% on cost

Investment

Investment is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

Additions

10,000

12,815

7,149

29,964

At 31 December 2025

10,000

12,815

7,149

29,964

DEPRECIATION

Charge for period

2,083

2,144

2,383

6,610

At 31 December 2025

2,083

2,144

2,383

6,610

NET BOOK VALUE

At 31 December 2025

7,917

10,671

4,766

23,354

5.	FIXED ASSET INVESTMENTS

Other

investments

£

FAIR VALUE

Additions

8,481

At 31 December 2025

8,481

FAIR VALUE

At 31 December 2025

8,481

The investment is measured at fair value as at 31 December 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

18,750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

13,278

Other creditors

28,499

41,777

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

1

100

The company issued 100 ordinary shares of £1 each at par in order to create a capital base of the company.