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Company Registration No. 03286133 (England and Wales)
KAY CARE SERVICES LTD Unaudited accounts for the year ended 30 April 2024
KAY CARE SERVICES LTD Unaudited accounts Contents
Page
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KAY CARE SERVICES LTD Company Information for the year ended 30 April 2024
Directors
P Burns A Burns A M Willaimson
Company Number
03286133 (England and Wales)
Registered Office
1 Jesmond Business Court, 217 Jesmond Road Newcastle NE2 1LA United Kingdom
Accountants
G W Accountants Ltd 1 Jesmond Business Court 217 Jesmond Road Newcastle upon Tyne NE2 1LA
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KAY CARE SERVICES LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,007,026 
1,017,378 
Current assets
Debtors
531,692 
255,544 
Cash at bank and in hand
951,337 
724,427 
1,483,029 
979,971 
Creditors: amounts falling due within one year
(666,914)
(516,680)
Net current assets
816,115 
463,291 
Total assets less current liabilities
1,823,141 
1,480,669 
Provisions for liabilities
Deferred tax
(19,777)
(19,500)
Net assets
1,803,364 
1,461,169 
Capital and reserves
Called up share capital
101,305 
101,305 
Profit and loss account
1,702,059 
1,359,864 
Shareholders' funds
1,803,364 
1,461,169 
For the year ending 30 April 2024 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 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 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 of Directors and authorised for issue on 19 June 2024 and were signed on its behalf by
P Burns Director Company Registration No. 03286133
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KAY CARE SERVICES LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
KAY CARE SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 03286133. The registered office is 1 Jesmond Business Court,, 217 Jesmond Road, Newcastle, NE2 1LA, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1% on cost
Plant & machinery
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Computer equipment
50% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
Payments to a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the proceeds are received or receivable. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognsed as a liability
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KAY CARE SERVICES LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
976,907 
47,007 
175,842 
31,432 
1,231,188 
Additions
- 
4,510 
20,857 
3,339 
28,706 
At 30 April 2024
976,907 
51,517 
196,699 
34,771 
1,259,894 
Depreciation
At 1 May 2023
68,382 
25,125 
91,456 
28,847 
213,810 
Charge for the year
9,769 
5,279 
21,048 
2,962 
39,058 
At 30 April 2024
78,151 
30,404 
112,504 
31,809 
252,868 
Net book value
At 30 April 2024
898,756 
21,113 
84,195 
2,962 
1,007,026 
At 30 April 2023
908,525 
21,882 
84,386 
2,585 
1,017,378 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
388,819 
56,085 
Amounts due from group undertakings etc.
- 
(4,050)
Accrued income and prepayments
142,873 
203,359 
Other debtors
- 
150 
531,692 
255,544 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
50,536 
39,888 
Taxes and social security
294,215 
244,665 
Other creditors
216,740 
227,337 
Loans from directors
- 
(15,363)
Accruals
105,423 
20,153 
666,914 
516,680 
7
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 April 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
9,702 
16,632 
Later than one year and not later than five years
- 
9,702 
9,702 
26,334 
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KAY CARE SERVICES LTD Notes to the Accounts for the year ended 30 April 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
P Burns
15,363 
- 
15,363 
- 
15,363 
- 
15,363 
- 
9
Transactions with related parties
Mr A M Williamson is also a director of G W Accountants Limited which supplies accountancy services at normal commercial rates. No other transactions require to be disclosed.
10
Controlling party
The ultimate parent company is Kay Care Services Group Limited. The registered office is 89 West Road, Newcastle upon Tyne, NE15 6PR
11
Average number of employees
During the year the average number of employees was 169 (2023: 187).
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