1 June 2023 false No description of principal activity Taxfiler 2024.6 13418822business:PrivateLimitedCompanyLtd2023-06-012024-05-31 134188222023-05-31 134188222023-06-012024-05-31 13418822business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 13418822business:FilletedAccounts2023-06-012024-05-31 134188222024-05-31 13418822business:Director12023-06-012024-05-31 13418822business:RegisteredOffice2023-06-012024-05-31 134188222023-05-31 13418822core:WithinOneYear2024-05-31 13418822core:WithinOneYear2023-05-31 13418822core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 13418822core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 13418822core:PreviouslyStatedAmount2024-05-31 13418822core:PreviouslyStatedAmount2023-05-31 13418822business:SmallEntities2023-06-012024-05-31 13418822countries:EnglandWales2023-06-012024-05-31 134188222022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 13418822 (England and Wales)
KAY SMART TECH LTD Unaudited accounts for the year ended 31 May 2024
KAY SMART TECH LTD Unaudited accounts Contents
Page
- 2 -
KAY SMART TECH LTD Company Information for the year ended 31 May 2024
Director
Moruf Adekunle RABIU
Company Number
13418822 (England and Wales)
Registered Office
FLAT 41, ARGENT HOUSE 1 HANDLEY PAGE ROAD LONDON IG11 0UF ENGLAND
- 3 -
KAY SMART TECH LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
1,500 
2,000 
Cash at bank and in hand
1 
1 
1,501 
2,001 
Creditors: amounts falling due within one year
(2,134)
(3,290)
Net current liabilities
(633)
(1,289)
Net liabilities
(633)
(1,289)
Capital and reserves
Profit and loss account
(633)
(1,289)
Shareholders' funds
(633)
(1,289)
For the year ending 31 May 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 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 25 February 2025 and were signed on its behalf by
Moruf Adekunle RABIU Director Company Registration No. 13418822
- 4 -
KAY SMART TECH LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
KAY SMART TECH LTD is a private company, limited by shares, registered in England and Wales, registration number 13418822. The registered office is FLAT 41, ARGENT HOUSE, 1 HANDLEY PAGE ROAD, LONDON, IG11 0UF, 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 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.
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
88 
Other creditors
1,250 
500 
Loans from directors
884 
2,702 
2,134 
3,290 
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 5 -