KKYA LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: SC765700 (Scotland)

Cessation Financial Statements

for the Period 1 May 2024 to 5 August 2025

for

KKYA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Kaya

REGISTERED OFFICE:

50 West High Street

Inverurie

AB51 3QR

REGISTERED NUMBER:

SC765700 (Scotland)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant &Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Intangible assets

4

26,099

28,049

Tangible assets

5

16,001

24,001

42,100

52,050

CURRENT ASSETS

Stocks

6

1,176

-

Cash at bank and in hand

10,145

1,552

11,321

1,552

CREDITORS

Amounts falling due within one year

7

9,412

10,910

NET CURRENT ASSETS/(LIABILITIES)

1,909

(9,358

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

44,009

42,692

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

9

43,009

41,692

SHAREHOLDERS' FUNDS

44,009

42,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2026 and were signed by:

K Kaya - Director

1.	STATUTORY INFORMATION

KKYA LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 5 August 2025

29,999

AMORTISATION

At 1 May 2024

1,950

Charge for period

1,950

At 5 August 2025

3,900

NET BOOK VALUE

At 5 August 2025

26,099

At 30 April 2024

28,049

5.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

COST

At 1 May 2024

and 5 August 2025

1

30,000

30,001

DEPRECIATION

At 1 May 2024

-

6,000

Charge for period

-

8,000

At 5 August 2025

-

14,000

NET BOOK VALUE

At 5 August 2025

1

16,000

16,001

At 30 April 2024

1

24,000

24,001

6.

STOCKS

5.8.25

30.4.24

£

Stocks

1,176

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.8.25

30.4.24

£

Trade creditors

-

1,050

Tax

7,701

4,088

VAT

1,711

5,772

9,412

10,910

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.8.25

30.4.24

value:

£

1,000

Ordinary shares class A

1.00

1,000

9.

RESERVES

Retained

earnings

£

At 1 May 2024

41,692

Profit for the period

25,317

Dividends

(24,000

)

At 5 August 2025

43,009