KKB ONLINE LIMITED


Directors	BHOJANI, Mannsi
	BHOJANI, Rajni Devshi


Registered Address	35 Valley Drive
	London
	NW9 9NJ


Registered Number	11975192 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,140		494
			1,140		494
Current assets
Debtors		21,570		37,091
Cash at bank and on hand		18,776		20,306
		40,346		57,397
Creditors amounts falling due within one year	4	(47,447)		(61,090)
Net current assets (liabilities)			(7,101)		(3,693)
Total assets less current liabilities			(5,961)		(3,199)
Creditors amounts falling due after one year	5		(21,565)		(27,398)
Net assets			(27,526)		(30,597)
Capital and reserves
Profit and loss account			(27,526)		(30,597)
Shareholders' funds			(27,526)		(30,597)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2026, and are signed on its behalf by:

BHOJANI, Rajni Devshi
Director
Registered Company No. 11975192

KKB ONLINE LIMITED

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 June 25	1,339	857	2,196
Revaluations	-	941	941
At 31 May 26	1,339	1,798	3,137
Depreciation and impairment
At 01 June 25	1,311	391	1,702
Charge for year	28	267	295
At 31 May 26	1,339	658	1,997
Net book value
At 31 May 26	-	1,140	1,140
At 31 May 25	28	466	494

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	9,879	11,601
Bank borrowings and overdrafts	5,062	5,062
Taxation and social security	5,876	2,549
Other creditors	26,630	41,878
Total	47,447	61,090


	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.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	21,565	27,398
Total	21,565	27,398

6.	Related party transactions
	During the year the company was charged rent of £9,800 (2025: £19,600) by Mannsi Bohjani, a director of the company, for the use of premises. The rent was credited to the director’s loan account. At 31 May 2026 the company owed the director £22,245 (2025: £36,126) on this account, included within other creditors due within one year. The balance is unsecured, interest-free and repayable on demand.

Related party transactions

During the year the company was charged rent of £9,800 (2025: £19,600) by Mannsi Bohjani, a director of the company, for the use of premises. The rent was credited to the director’s loan account. At 31 May 2026 the company owed the director £22,245 (2025: £36,126) on this account, included within other creditors due within one year. The balance is unsecured, interest-free and repayable on demand.