K.W. Accountancy Services Limited

Registered number

04406805

Filleted Accounts

31 March 2025

K.W. Accountancy Services Limited
Registered number:		04406805
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		654			872
			655			873

Current assets
Debtors	5	4,908			6,848
Cash at bank and in hand		33,365			24,992
		38,273			31,840

Creditors: amounts falling due within one year	6	(10,694)			(8,459)

Net current assets			27,579			23,381

Total assets less current liabilities			28,234			24,254


Provisions for liabilities			(126)			(166)


Net assets			28,108			24,088

Capital and reserves
Called up share capital			2			2
Profit and loss account			28,106			24,086

Shareholder's funds			28,108			24,088

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 and delivered 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.




Kevin Werren
Director
Approved by the board on 18 November 2025

K.W. Accountancy Services Limited
Notes to the Accounts
for the year ended 31 March 2025


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 (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office Equipment	25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2024				40,000
	At 31 March 2025				40,000

	Amortisation
	At 1 April 2024				39,999
	At 31 March 2025				39,999

	Net book value
	At 31 March 2025				1
	At 31 March 2024				1

	Goodwill has being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				5,509
	At 31 March 2025				5,509

	Depreciation
	At 1 April 2024				4,637
	Charge for the year				218
	At 31 March 2025				4,855

	Net book value
	At 31 March 2025				654
	At 31 March 2024				872


5	Debtors		2025		2024
£				£

	Trade debtors		4,908		6,848


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		10,099		7,456
	Other creditors		595		1,003
			10,694		8,459


7	Other information

	K.W. Accountancy Services Limited is a private company limited by shares and incorporated in England. Its registered office is:

	13 Pine Ridge
	Tonbridge
	Kent
	TN10 3LL