K & K Consultancy and Training Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11406053 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

K & K Consultancy and Training Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Doyle

Mrs K A Doyle

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

11406053 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

25,016

30,127

CURRENT ASSETS

Debtors

5

10,087

2,865

Cash at bank and in hand

44,086

52,770

54,173

55,635

CREDITORS

Amounts falling due within one year

6

12,112

16,207

NET CURRENT ASSETS

42,061

39,428

TOTAL ASSETS LESS CURRENT
LIABILITIES

67,077

69,555

CREDITORS

Amounts falling due after more than one year

7

(21,526

)

(28,616

)

PROVISIONS FOR LIABILITIES

8

(4,753

)

(5,724

)

NET ASSETS

40,798

35,215

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

40,698

35,115

SHAREHOLDERS' FUNDS

40,798

35,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 17 November 2025 and were signed on its behalf by:

K Doyle - Director

1.	STATUTORY INFORMATION

K & K Consultancy and Training Limited is a private company, limited by shares , registered in England and Wales. 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 July 2024

-

1,182

48,514

1,022

50,718

Additions

2,573

-

2,573

At 30 June 2025

2,573

1,182

48,514

1,022

53,291

DEPRECIATION

At 1 July 2024

-

918

18,651

1,022

20,591

Charge for year

-

264

7,420

-

7,684

At 30 June 2025

-

1,182

26,071

1,022

28,275

NET BOOK VALUE

At 30 June 2025

2,573

-

22,443

-

25,016

At 30 June 2024

-

264

29,863

-

30,127

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade debtors

10,087

2,865

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Tax

2,173

5,510

Social security and other taxes

900

-

VAT

6,064

9,388

Directors' loan accounts

2,375

709

Accrued expenses

600

12,112

16,207

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

Hire purchase contracts

21,526

28,616

8.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

Deferred tax

4,753

5,724

Deferred

tax

£

Balance at 1 July 2024

5,724

Deferred Tax

(971

)

Balance at 30 June 2025

4,753

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.