Silverfin false false 31/07/2025 01/08/2024 31/07/2025 Ms Melanie Janine Cockton 01/08/2025 Mr Robert Ewing 01/10/2019 Mr Philip Harding 01/08/2022 Mr Alan Lees 31/07/2025 25/06/2018 Mr Kevin Andrew Porter 01/10/2019 Mr Francis John Richardson 09/07/2025 01/10/2019 Mrs Eleanor Jane Wheal 01/08/2024 08 December 2025 The principal activity of the company during the financial year was providing internal audit services to higher education institutions in England. 09075270 2025-07-31 09075270 bus:Director1 2025-07-31 09075270 bus:Director2 2025-07-31 09075270 bus:Director3 2025-07-31 09075270 bus:Director4 2025-07-31 09075270 bus:Director5 2025-07-31 09075270 bus:Director6 2025-07-31 09075270 bus:Director7 2025-07-31 09075270 core:CurrentFinancialInstruments 2025-07-31 09075270 core:CurrentFinancialInstruments 2024-07-31 09075270 2024-07-31 09075270 core:Non-currentFinancialInstruments 2025-07-31 09075270 core:Non-currentFinancialInstruments 2024-07-31 09075270 core:OtherCapitalReserve 2025-07-31 09075270 core:OtherCapitalReserve 2024-07-31 09075270 core:RetainedEarningsAccumulatedLosses 2025-07-31 09075270 core:RetainedEarningsAccumulatedLosses 2024-07-31 09075270 2024-08-01 2025-07-31 09075270 bus:FilletedAccounts 2024-08-01 2025-07-31 09075270 bus:SmallEntities 2024-08-01 2025-07-31 09075270 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09075270 bus:CompanyLimitedByGuarantee 2024-08-01 2025-07-31 09075270 bus:Director1 2024-08-01 2025-07-31 09075270 bus:Director2 2024-08-01 2025-07-31 09075270 bus:Director3 2024-08-01 2025-07-31 09075270 bus:Director4 2024-08-01 2025-07-31 09075270 bus:Director5 2024-08-01 2025-07-31 09075270 bus:Director6 2024-08-01 2025-07-31 09075270 bus:Director7 2024-08-01 2025-07-31 09075270 2023-08-01 2024-07-31 09075270 core:Non-currentFinancialInstruments 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Company No: 09075270 (England and Wales)

# KCG AUDIT LIMITED

### (A company limited by guarantee)

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

KCG AUDIT LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

KCG AUDIT LIMITED

## BALANCE SHEET

As at 31 July 2025
KCG AUDIT LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 100,956 |  | 88,025
Cash at bank and in hand |  | 329,786 |  | 406,620
|  | 430,742 |  | 494,645
Creditors: amounts falling due within one year | 4 | ( 75,731) |  | ( 190,778)
Net current assets |  | 355,011 |  | 303,867
Total assets less current liabilities |  | 355,011 |  | 303,867
Creditors: amounts falling due after more than one year | 5 | ( 44,000) |  | ( 55,000)
Net assets |  | 311,011 |  | 248,867
Reserves |  |  |  |
Other reserves |  | 376,585 |  | 314,441
Profit and loss account |  | ( 65,574 ) |  | ( 65,574 )
Total reserves |  | 311,011 |  | 248,867

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of KCG Audit Limited (registered number: 09075270) were approved and authorised for issue by the Board of Directors on 08 December 2025. They were signed on its behalf by:

Mr Philip Harding Director |  | Ms Melanie Janine Cockton Director

KCG AUDIT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
KCG AUDIT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

KCG Audit Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7 Bell Yard, London, WC2A 2JR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable from provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 11 |  | 11

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 72,126 |  | 56,701
Prepayments and accrued income | 28,830 |  | 31,324
| 100,956 |  | 88,025

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other loans | 11,000 |  | 11,000
Accruals | 5,712 |  | 38,061
Taxation and social security | 51,410 |  | 72,633
Other creditors | 7,609 |  | 69,084
| 75,731 |  | 190,778

#### 5. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 44,000 |  | 55,000

There are no amounts included above in respect of which any security has been given by the small entity.