1 September 2024 false Taxfiler 2024.6 SC705885 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC705885 2024-08-31 SC705885 2024-09-01 2025-08-31 SC705885 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC705885 business:FilletedAccounts 2024-09-01 2025-08-31 SC705885 2025-08-31 SC705885 business:Director1 2024-09-01 2025-08-31 SC705885 business:Director2 2024-09-01 2025-08-31 SC705885 business:RegisteredOffice 2024-09-01 2025-08-31 SC705885 2024-08-31 SC705885 core:WithinOneYear 2025-08-31 SC705885 core:WithinOneYear 2024-08-31 SC705885 core:AfterOneYear 2025-08-31 SC705885 core:AfterOneYear 2024-08-31 SC705885 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC705885 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC705885 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC705885 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC705885 core:PreviouslyStatedAmount 2025-08-31 SC705885 core:PreviouslyStatedAmount 2024-08-31 SC705885 business:SmallEntities 2024-09-01 2025-08-31 SC705885 countries:Scotland 2024-09-01 2025-08-31 SC705885 core:PlantMachinery 2024-09-01 2025-08-31 SC705885 core:MotorVehicles 2024-09-01 2025-08-31 SC705885 core:PlantMachinery 2024-08-31 SC705885 core:MotorVehicles 2024-08-31 SC705885 core:PlantMachinery 2025-08-31 SC705885 core:MotorVehicles 2025-08-31 SC705885 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC705885 (Scotland)
KAY ROOFING LTD Unaudited accounts for the year ended 31 August 2025
KAY ROOFING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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KAY ROOFING LTD Company Information for the year ended 31 August 2025
Directors
Gary Kay Sheryl Kay
Company Number
SC705885 (Scotland)
Registered Office
33 NEWMARKET STREET AYR KA7 1LL SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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KAY ROOFING LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
191,862
132,462
Current assets
Inventories
3,665
3,187
Debtors
5
19,221
32,268
Cash at bank and in hand
34,960
22,378
57,846
57,833
Creditors: amounts falling due within one year
6
(13,009)
(16,381)
Net current assets
44,837
41,452
Total assets less current liabilities
236,699
173,914
Creditors: amounts falling due after more than one year
7
(173,366)
(142,496)
Net assets
63,333
31,418
Capital and reserves
Called up share capital
100
100
Profit and loss account
63,233
31,318
Shareholders' funds
63,333
31,418
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by
Gary Kay Director Company Registration No. SC705885
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KAY ROOFING LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
KAY ROOFING LTD is a private company, limited by shares, registered in Scotland, registration number SC705885. The registered office is 33 NEWMARKET STREET, AYR, KA7 1LL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
115,085
64,532
179,617
Additions
-
85,893
85,893
At 31 August 2025
115,085
150,425
265,510
Depreciation
At 1 September 2024
20,341
26,814
47,155
Charge for the year
18,949
7,544
26,493
At 31 August 2025
39,290
34,358
73,648
Net book value
At 31 August 2025
75,795
116,067
191,862
At 31 August 2024
94,744
37,718
132,462
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KAY ROOFING LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,115
-
Trade debtors
18,106
32,268
19,221
32,268
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
1,444
Trade creditors
9,517
11,247
Taxes and social security
3,492
3,690
13,009
16,381
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
20,265
22,395
Obligations under finance leases and hire purchase contracts
51,000
51,000
Loans from directors
102,101
69,101
173,366
142,496
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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