KVCAYR LIMITED

Company Registration Number:
SC389912 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

KVCAYR LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

KVCAYR LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 158,320 160,929
Total fixed assets: 158,320 160,929
Current assets
Stocks: 67,134 35,707
Debtors:   407,497 348,339
Cash at bank and in hand: 189,268 184,377
Total current assets: 663,899 568,423
Creditors: amounts falling due within one year:   (196,144) (181,504)
Net current assets (liabilities): 467,755 386,919
Total assets less current liabilities: 626,075 547,848
Creditors: amounts falling due after more than one year:   (44,782) (48,268)
Provision for liabilities: (22,369) (21,172)
Total net assets (liabilities): 558,924 478,408
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 558,824 478,308
Shareholders funds: 558,924 478,408

The notes form part of these financial statements

KVCAYR LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 August 2025
and signed on behalf of the board by:

Name: Mrs D Walker
Status: Director

The notes form part of these financial statements

KVCAYR LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents sales to external customers at invoiced amounts less value added tax or local sales tax where appropriate.

Tangible fixed assets and depreciation policy

Depreciation is calculated at the following rates : Tennants' improvements - 20% reducing balance Plant, machinery & fixtures - 25% reducing balance Motor Vehicles - 25 % reducing balance

KVCAYR LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 17 15

KVCAYR LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 305,395
Additions 41,595
Disposals (14,316)
At 31 December 2024 332,674
Depreciation
At 01 January 2024 144,466
Charge for year 43,398
On disposals (13,510)
At 31 December 2024 174,354
Net book value
At 31 December 2024 158,320
At 31 December 2023 160,929

KVCAYR LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Related party transactions

The company is controlled by the director Mrs D Walker & by WJ Walker who each hold 32% of the company