07170831falsethat of accountants and registered auditors.2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/cd:Director32024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:Director42024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-04-012025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 07170831

Montague Kaye Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

Montague Kaye

Registered Auditors & Accountants

82 Reddish Road

Reddish

Stockport

SK5 7QU

Montague Kaye Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

Miss D E Kaye

Mr J S Warhurst

Mr N Barrow

Mrs L Skopek

REGISTERED OFFICE

82 Reddish Road

Reddish

Stockport

Cheshire

SK5 7QU

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 07170831

ACCOUNTANTS

Montague Kaye

Registered Auditors & Accountants

82 Reddish Road

Reddish

Stockport

SK5 7QU

Montague Kaye Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		5
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Montague Kaye Limited

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Intangible assets		2				165,000				192,500
Tangible assets		3				52,372				63,893
Investment Assets		4				322,224				320,000
						539,596				576,393
CURRENT ASSETS
Stock				16,500				16,250
Debtors		6		438,973				362,254
Cash at bank and in hand				786,174				678,628
				1,241,647				1,057,132
CREDITORS: Amounts falling due within one year		7		330,786				267,610
NET CURRENT ASSETS						910,861				789,522
TOTAL ASSETS LESS CURRENT LIABILITIES						1,450,457				1,365,915
PROVISIONS FOR LIABILITIES AND CHARGES		9				13,025				12,745
NET ASSETS						1,437,432				1,353,170
CAPITAL AND RESERVES
Called up share capital		10				1,000				1,000
Profit and loss account						1,436,432				1,352,170
SHAREHOLDERS' FUNDS						1,437,432				1,353,170

Montague Kaye Limited

BALANCE SHEET AT 31/03/2025

For the year ending 31/03/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 24/12/2025 and signed on their behalf by

.............................

Miss D E Kaye

Director

.............................

Mr J S Warhurst

Director

Montague Kaye Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 25%
Motor Cars		reducing balance 15%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

1f. Investments

Fixed asset investments are shown at cost less amounts written off.

Provisions are made for permanent fluctuations in value.

Montague Kaye Limited

2. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/04/2024		550,000		550,000
At 31/03/2025		550,000		550,000
Depreciation
At 01/04/2024		357,500		357,500
For the year		27,500		27,500
At 31/03/2025		385,000		385,000
Net Book Amounts
At 31/03/2025		165,000		165,000
At 31/03/2024		192,500		192,500

3. TANGIBLE FIXED ASSETS
		Fixtures
		and Fittings		Equipment		Motor Cars		Total
		£		£		£		£
Cost
At 01/04/2024		58,532		42,634		66,803		167,969
Additions		419		3,251		-		3,670
At 31/03/2025		58,951		45,885		66,803		171,639
Depreciation
At 01/04/2024		41,955		30,189		31,932		104,076
For the year		2,549		3,924		8,718		15,191
At 31/03/2025		44,504		34,113		40,650		119,267
Net Book Amounts
At 31/03/2025		14,447		11,772		26,153		52,372
At 31/03/2024		16,577		12,445		34,871		63,893

Montague Kaye Limited

4. FINANCIAL ASSETS
		Other
		Investments		Total
		£		£
Cost
At 01/04/2024		320,000		320,000
Additions		2,224		2,224
At 31/03/2025		322,224		322,224
Amortisation
Net Book Amounts
At 31/03/2025		322,224		322,224
At 31/03/2024		320,000		320,000

5. STOCK				2025		2024
				£		£
Stock comprises:
Work in progress				16,500		16,250
				16,500		16,250

6. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				(8,281)		-
Trade debtors				440,736		347,854
Other debtors				792		3,958
Prepayments				5,726		10,442
				438,973		362,254

Montague Kaye Limited

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				118,514		93,544
VAT				121,639		88,553
PAYE control				8,798		6,435
Directors current accounts				44,869		32,771
Hire purchase				-		11,076
Trade creditors				417		5,868
Other creditors				1,343		1,343
Accruals				35,206		28,020
				330,786		267,610

8. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				15		14

9. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				13,025		12,745
				13,025		12,745

10. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
570 A Ordinary shares of £1 each				570		570
230 B Ordinary shares of £1 each				230		230
100 C Ordinary shares of £1 each				100		200
100 D Ordinary shares of £1 each				100
				1,000		1,000

Montague Kaye Limited

11. RELATED PARTY TRANSACTIONS

The company rents premises from the pension scheme of one of the directors, Miss D E Kaye, at normal commercial rates.