Company No: 09075270 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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.