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REGISTERED NUMBER: SC778830 (Scotland)














FINANCIAL STATEMENTS

FOR THE PERIOD 11 AUGUST 2023 TO 31 AUGUST 2024

FOR

KCR ACADEMY TRAINING LTD

KCR ACADEMY TRAINING LTD (REGISTERED NUMBER: SC778830)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 11 AUGUST 2023 TO 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

KCR ACADEMY TRAINING LTD

COMPANY INFORMATION
FOR THE PERIOD 11 AUGUST 2023 TO 31 AUGUST 2024







DIRECTORS: Seth Andrew Gardner
Jane Katherine Wardlaw





REGISTERED OFFICE: The Stables Flat
Blair Estate
Dalry
North Ayrshire
KA24 4ER





REGISTERED NUMBER: SC778830 (Scotland)





ACCOUNTANTS: D M McNaught & Co Ltd
Chartered Accountants
166 Buchanan Street
Glasgow
Lanarkshire
G1 2LW

KCR ACADEMY TRAINING LTD (REGISTERED NUMBER: SC778830)

BALANCE SHEET
31 AUGUST 2024

Notes £   
CURRENT ASSETS
Debtors 4 10,540
Cash at bank 891
11,431
CREDITORS
Amounts falling due within one year 5 4,254
NET CURRENT ASSETS 7,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,177

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 7,175
SHAREHOLDERS' FUNDS 7,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:





Jane Katherine Wardlaw - Director


KCR ACADEMY TRAINING LTD (REGISTERED NUMBER: SC778830)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 11 AUGUST 2023 TO 31 AUGUST 2024


1. STATUTORY INFORMATION

Kcr Academy Training Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 10,540

KCR ACADEMY TRAINING LTD (REGISTERED NUMBER: SC778830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 11 AUGUST 2023 TO 31 AUGUST 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 3,534
Other creditors 720
4,254

6. RELATED PARTY DISCLOSURES

Included in debtors is an amount of £10,540 owed by KCR Academy Ltd. This is in respect of a loan provided, with no fixed terms for repayment and no interest charged.

J K Wardlaw is a director and shareholder of KCR Academy Ltd.

7. ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling parties.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KCR ACADEMY TRAINING LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kcr Academy Training Ltd for the period ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Kcr Academy Training Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kcr Academy Training Ltd and state those matters that we have agreed to state to the Board of Directors of Kcr Academy Training Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kcr Academy Training Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kcr Academy Training Ltd. You consider that Kcr Academy Training Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Kcr Academy Training 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 financial statements.






D M McNaught & Co Ltd
Chartered Accountants
166 Buchanan Street
Glasgow
Lanarkshire
G1 2LW


8 May 2025