Kay Coaching And Consulting Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12975703

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,195		1,594

			1,195		1,594
CURRENT ASSETS
Debtors	5	59,911		11,666
Cash at bank and in hand		16,365		48,919

		76,276		60,585
Creditors: Amounts Falling Due Within One Year	6	(71,123 )		(50,874 )

NET CURRENT ASSETS (LIABILITIES)			5,153		9,711

TOTAL ASSETS LESS CURRENT LIABILITIES			6,348		11,305

NET ASSETS			6,348		11,305

CAPITAL AND RESERVES
Called up share capital			20		20
Profit and Loss Account			6,328		11,285

SHAREHOLDERS' FUNDS			6,348		11,305

For the year ending 31 October 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr S Kay

Director

11 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kay Coaching And Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12975703 . The registered office is 10 Cobbetts Mead, Haywards Heath, RH16 3TQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	3,909

As at 31 October 2025	3,909

Depreciation
As at 1 November 2024	2,315
Provided during the period	399

As at 31 October 2025	2,714

...CONTINUED

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Kay Coaching And Consulting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	1,195

As at 1 November 2024	1,594

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	58,786	10,541
Other debtors	1,125	1,125

	59,911	11,666

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	61,084	31,658
Taxation and social security	10,039	19,216

	71,123	50,874

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