Kamkee Food Limited - Filleted accounts

Registered number

11929418

Kamkee Food Limited

Unaudited Filleted Accounts

31 January 2026

Kamkee Food Limited
Registered number:		11929418
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		202,935			321,862

Current assets
Stocks		145,073			109,365
Debtors	4	354,804			463,297
Cash at bank and in hand		356,669			514,264
		856,546			1,086,926

Creditors: amounts falling due within one year	5	(363,628)			(529,238)

Net current assets			492,918			557,688

Total assets less current liabilities			695,853			879,550

Creditors: amounts falling due after more than one year	6		(13,587)			(11,454)



Net assets			682,266			868,096

Capital and reserves
Called up share capital			1			1
Profit and loss account			682,265			868,095

Shareholder's funds			682,266			868,096

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.




Mr C W Man
Director
Approved by the board on 21 October 2026

Kamkee Food Limited
Notes to the Accounts
for the year ended 31 January 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:

	Plant and machinery	over 5 years
	Motor vehicles	over 5 years

	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.

	Group accounts
	These financial statements present information about the company as an individual entity and not about its group. The company has taken advantage of the exemption under Section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements on the basis that it is a small company.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			29		30


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	485,841		128,836		614,677
	Additions	5,010		-		5,010
	At 31 January 2026	490,851		128,836		619,687

	Depreciation
	At 1 February 2025	221,326		71,489		292,815
	Charge for the year	98,170		25,767		123,937
	At 31 January 2026	319,496		97,256		416,752

	Net book value
	At 31 January 2026	171,355		31,580		202,935
	At 31 January 2025	264,515		57,347		321,862


4	Debtors			2026		2025
£					£

	Trade debtors			294,677		374,763
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			6,367		14,739
	Other debtors			53,760		73,795
				354,804		463,297


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

	Obligations under finance lease and hire purchase contracts			1,438		62,865
	Trade creditors			281,696		357,032
	Taxation and social security costs			21,452		44,002
	Other creditors			59,042		65,339
				363,628		529,238


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			13,587		11,454


7	Related party transactions

	The company has taken advantages of exemption from disclosure in paragraph 33.1A under the terms of Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’, not to disclose transactions or balances between the wholly owned members of the group.


8	Controlling party

	The parent company is Kamkee Limited, a company registered in England and Wales. Kamkee Limited holds 100% of the shares in the company.


9	Other information

	Kamkee Food Limited is a private company limited by shares and incorporated in England. Its registered office is:
	114 Hamlet Court Road
	Westcliff on Sea
	Essex
	SS0 7LP