Company Registration No. 8147631 (England and Wales)
K & D Associates LTD
Unaudited accounts
for the year ended 31 August 2023
K & D Associates LTD
Unaudited accounts
Contents
K & D Associates LTD
Company Information
for the year ended 31 August 2023
Company Number
8147631 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
England
Accountants
McDonagh & Company Chatered Certified Accountants &
Registered Auditors
54 Bridge Street,
Walton On Thames,
Surrey.
KT12 1AP
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
K & D Associates LTD
for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
K & D Associates LTD for the year ended
31 August 2023 as set out on pages
5 -
6 from the Company's 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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of K & D Associates LTD, as a body, in accordance with the terms of our engagement letter dated 6 June 2015. Our work has been undertaken solely to prepare for your approval the accounts of K & D Associates LTD and state those matters that we have agreed to state to the Board of Directors of K & D Associates 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/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K & D Associates LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that K & D Associates 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 loss of K & D Associates LTD. You consider that K & D Associates 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 K & D Associates 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.
McDonagh & Company Chatered Certified Accountants &
Chartered Certified Accountants
Registered Auditors
54 Bridge Street,
Walton On Thames,
Surrey.
KT12 1AP
18 September 2023
K & D Associates LTD
Statement of financial position
as at 31 August 2023
Cash at bank and in hand
631
33,234
Creditors: amounts falling due within one year
(83,399)
(42,924)
Net current (liabilities)/assets
(62,224)
21,513
Total assets less current liabilities
(62,224)
21,513
Creditors: amounts falling due after more than one year
(16,841)
(17,746)
Net (liabilities)/assets
(79,065)
3,767
Called up share capital
1
1
Profit and loss account
(79,066)
3,766
Shareholders' funds
(79,065)
3,767
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2023 and were signed on its behalf by
K. Dugrais
Director
Company Registration No. 8147631
K & D Associates LTD
Notes to the Accounts
for the year ended 31 August 2023
K & D Associates LTD is a private company, limited by shares, registered in England and Wales, registration number 8147631. The registered office is 71-75 Shelton Street , Covent Garden, London, WC2H 9JQ, England. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
Other debtors
18,650
18,901
5
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
6,370
5,500
Taxes and social security
60,212
18,746
Loans from directors
15,189
-
6
Creditors: amounts falling due after more than one year
2023
2022
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).