Kaye BJ Management Ltd
Registered number: 03945837
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 30,146 27,424
Current assets
Debtors 4 2,728 12,733
Cash at bank and in hand 473,761 445,586
476,489 458,319
Creditors: amounts falling due within one year 5 (217,217) (190,713)
Net current assets 259,272 267,606
Total assets less current liabilities 289,418 295,030
Provisions for liabilities (7,537) (5,211)
Net assets 281,881 289,819
Capital and reserves
Called up share capital 100 100
Profit and loss account 281,781 289,719
Shareholders' funds 281,881 289,819
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 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.
T A MacLeod
Director
Approved by the board on 26 November 2024
Kaye BJ Management Ltd
Notes to the Accounts
for the year ended 30 September 2024
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes fees for the provision of services to clients and is recognised only when the underlying revenue has been received on behalf of the client.
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 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 20% - 25% straight line
Fixtures and fittings 20% - 25% straight line
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 10
3 Tangible fixed assets
Fixtures and fittings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 22,874 22,263 45,137
Additions - 16,229 16,229
Disposals - (10,257) (10,257)
At 30 September 2024 22,874 28,235 51,109
Depreciation
At 1 October 2023 5,719 11,994 17,713
Charge for the year 5,719 7,788 13,507
On disposals - (10,257) (10,257)
At 30 September 2024 11,438 9,525 20,963
Net book value
At 30 September 2024 11,436 18,710 30,146
At 30 September 2023 17,155 10,269 27,424
4 Debtors 2024 2023
£ £
Trade debtors 400 2,732
Amounts owed by group undertakings and undertakings in which the company has a participating interest (381) 7,272
Other debtors 2,709 2,729
2,728 12,733
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 4,796 8,837
Amounts owed to group undertakings and undertakings in which the company has a participating interest 32,945 36,694
Corporation tax 55,051 29,186
Other taxes and social security costs 42,098 44,293
Other creditors 82,327 71,703
217,217 190,713
6 Related party transactions
During the year, the company charged PBJ Management Ltd, a company that has a participating interest in the company, £15,384 (2023:£32,427) for the services of its staff and overheads. PBJ Management Ltd charged the company £173,314 (2023:£137,174) for the premises and other services. All transactions were concluded under normal market conditions.

During the year the directors received dividends from the company of £152,000 (2023:£150,000)
7 Other information
Kaye BJ Management Ltd is a private company limited by shares and incorporated in England. Its registered office is:
22 Rathbone Street
London
W1T 1LG
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