Kkreations LLP iXBRL

Limited Liability Partnership Number: OC449394

Kkreations LLP

Unaudited Abridged Financial Statements

for the financial year ended 31 October 2025

Kkreations LLP

MEMBERS AND OTHER INFORMATION

Members	Wenqi Cai
	Zhi Chen (Appointed 15 November 2024)
	Mingyu Chen (Resigned 15 November 2024)


Limited Liability Partnership Number	OC449394


Registered Office and Business Address	Office 12, York Eco Business Centre
	Amy Johnson Way
	Clifton Moor
	York
	YO30 4AG
	England


Accountants	EXSUS UK LTD
	Chartered Accountants
	Office 9.17, Capital Tower, 91 Waterloo Road
	London
	SE1 8RT

Kkreations LLP

Limited Liability Partnership Number: OC449394

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 October 2025


		2025	2024
	Notes	€	€

Current Assets

Stock

261,127

175,542

Debtors

722,127

304,275

Cash at bank and in hand

214,760

207,124

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1,198,014

686,941

Creditors: Amounts falling due within one year

(2,450)

(1,200)

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Net Current Assets

1,195,564

685,741

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Net assets attributable to members

1,195,564

685,741

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Represented By:

Loans and other debts due to members within one year

Members' capital classified as a liability

271,501

314,656

Members' other interests

Other reserves classified as equity

924,063

371,085

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1,195,564

685,741

═════════

Total Members' Interests

Loans and other debts due to members

271,501

314,656

Members' other interests

924,063

371,085

─────────

1,195,564

685,741

═════════

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006 as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The Limited Liability Partnership has taken advantage of the exemption under section 444 not to file the Income Statement.

For the financial year ended 31 October 2025 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for ensuring that the Limited Liability Partnership keeps accounting records which comply with Section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the Limited Liability Partnership as at the end of the financial year and of its profit and loss for the financial year then ended in accordance with 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 Limited Liability Partnership.

These abridged financial statements have been prepared in accordance with the special provisions relating to small Limited Liability Partnership within Part 15 of the Companies Act 2006 (as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) as amended.

These unaudited financial statements were approved by the members.

These financial statements were approved by the members and authorised for issue on 29 October 2026, and signed on their behalf by:

________________________________

Wenqi Cai

Designated Member

LLP No. OC449394

Kkreations LLP

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

GENERAL INFORMATION

Kkreations LLP is an LLP incorporated in United Kingdom Office 12, York Eco Business Centre, Amy Johnson Way, Clifton Moor, York, YO30 4AG, England is the registered office, which is also the principal place of business of the LLP. The principal activity of the company during the year was sale of e-gift cards. The financial statements have been presented in Euro (€) which is also the functional currency of the LLP.

ACCOUNTING POLICIES

Statement of compliance

The financial statements of the Limited Liability Partnership for the financial year ended 31 October 2025 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.

Basis of preparation

The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Limited Liability Partnership's financial statements.

Cash flow statement

The Limited Liability Partnership has availed of the exemption in Section 1A, FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small entity.

Turnover

Turnover comprises amounts invoiced by the Limited Liability Partnership exclusive of value added tax.

Members' remuneration

Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement.

A member's share in the profit and loss for the financial year is accounted for as an allocation of profits.

Stock

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abbreviated Statement of Financial Position bank overdrafts are shown within Creditors.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Transactions, during the financial year, which are denominated in foreign currencies are translated at the rates of exchange ruling at the date of the transaction. The resulting exchange differences are dealt with in the profit and loss account.

SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:

EMPLOYEES

The average monthly number of persons (including members with contracts of employment) employed during the financial year, was 0.