REGISTERED NUMBER: 13236362 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

3 APRIL 2025 TO 31 MARCH 2026

FOR

KACY DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Sharpe

Mr C Sharpe

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

13236362 (England and Wales)

FIXED ASSETS

Tangible assets

4

37,773

48,378

CURRENT ASSETS

Stocks

67,502

11,637

Debtors

5

3,608

149,162

Cash at bank and in hand

58,402

110,108

129,512

270,907

CREDITORS

Amounts falling due within one year

6

126,856

238,802

NET CURRENT ASSETS

2,656

32,105

TOTAL ASSETS LESS CURRENT LIABILITIES

40,429

80,483

PROVISIONS FOR LIABILITIES

9,346

11,991

NET ASSETS

31,083

68,492

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

30,963

68,372

SHAREHOLDERS' FUNDS

31,083

68,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 May 2026 and were signed on its behalf by:

Mr K Sharpe - Director

1.	STATUTORY INFORMATION

Kacy Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue comprises the fair value of the sales of services, excluding value added tax. The company provides services to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on completion of services.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 3 April 2025

52,459

17,000

1,332

70,791

Additions

580

-

-

580

At 31 March 2026

53,039

17,000

1,332

71,371

DEPRECIATION

At 3 April 2025

15,024

6,560

829

22,413

Charge for period

9,411

1,566

208

11,185

At 31 March 2026

24,435

8,126

1,037

33,598

NET BOOK VALUE

At 31 March 2026

28,604

8,874

295

37,773

At 2 April 2025

37,435

10,440

503

48,378

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

144,993

Other debtors

3,608

4,169

3,608

149,162

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

25,720

52,975

Taxation and social security

24,895

74,215

Other creditors

76,241

111,612

126,856

238,802

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

5,525

11,051

Between one and five years

-

5,525

5,525

16,576

8.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £22,411 (2025: £31,599) due to Mr C Sharpe and £22,412 (2025: £31,600) due to Mr K Sharpe. The amounts due to the directors are interest free and repayable on demand.