27 January 2023 false No description of principal activity Taxfiler 2024.5 14620528business:PrivateLimitedCompanyLtd2023-01-272024-03-31 146205282023-01-26 146205282023-01-272024-03-31 14620528business:AuditExemptWithAccountantsReport2023-01-272024-03-31 14620528business:FilletedAccounts2023-01-272024-03-31 146205282024-03-31 14620528business:Director12023-01-272024-03-31 14620528business:Director22023-01-272024-03-31 14620528business:RegisteredOffice2023-01-272024-03-31 14620528core:WithinOneYear2024-03-31 14620528core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 14620528core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 14620528core:PreviouslyStatedAmount2024-03-31 14620528business:SmallEntities2023-01-272024-03-31 14620528countries:EnglandWales2023-01-272024-03-31 14620528core:ComputerEquipment2023-01-272024-03-31 14620528core:ComputerEquipment2023-01-26 14620528core:ComputerEquipment2024-03-31 14620528core:AfterOneYear2024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 14620528 (England and Wales)
Kay Associates Limited Unaudited accounts for the period from 27 January 2023 to 31 March 2024
Kay Associates Limited Unaudited accounts Contents
Page
- 2 -
Kay Associates Limited Company Information for the period from 27 January 2023 to 31 March 2024
Directors
David R Kay Caroline Kay
Company Number
14620528 (England and Wales)
Registered Office
15 Pittville Crescent Lane Cheltenham Gloucestershire GL52 2RA England
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
- 3 -
Kay Associates Limited Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
533 
Current assets
Debtors
2,276 
Cash at bank and in hand
7,589 
9,865 
Creditors: amounts falling due within one year
(10,276)
Net current liabilities
(411)
Net assets
122 
Capital and reserves
Called up share capital
100 
Profit and loss account
22 
Shareholders' funds
122 
For the period ending 31 March 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 7 October 2024 and were signed on its behalf by
David R Kay Director Company Registration No. 14620528
- 4 -
Kay Associates Limited Notes to the Accounts for the period from 27 January 2023 to 31 March 2024
1
Statutory information
Kay Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 14620528. The registered office is 15 Pittville Crescent Lane, Cheltenham, Gloucestershire, GL52 2RA, England.
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 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.
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:
Computer equipment
Straight line over 3 years
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 27 January 2023
- 
Additions
799 
At 31 March 2024
799 
Depreciation
Charge for the period
266 
At 31 March 2024
266 
Net book value
At 31 March 2024
533 
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
2,175 
Amounts falling due after more than one year
Other debtors
101 
- 5 -
Kay Associates Limited Notes to the Accounts for the period from 27 January 2023 to 31 March 2024
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
4,337 
Other creditors
1,881 
Loans from directors
2,858 
Accruals
1,200 
10,276 
7
Average number of employees
During the period the average number of employees was 2.
- 6 -