Company registration number:
SC819456
KAI RAY LTD
Unaudited filleted financial statements
For The Year Ended :
31 August 2025
Ian J Brown & Company
Chartered Accountants
KAI RAY LTD
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
KAI RAY LTD
Directors and other information
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Directors |
Mr Raffaele Ottaviano |
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Mrs Maria Cubellotti |
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Company number |
SC819456 |
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Registered office |
4 Lothian Street |
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Dalkeith |
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EH22 1DS |
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Business address |
32 Ochiltree Gardens |
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Edinburgh |
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EH16 5SN |
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Accountants |
Ian J Brown and Company Accountants Ltd |
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4 Lothian Street |
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Dalkeith |
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EH22 1DS |
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KAI RAY LTD
Report to the board of directors on the preparation of the
unaudited statutory financial statements of KAI RAY LTD
Period ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KAI RAY LTD for the period ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of KAI RAY LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of KAI RAY LTD and state those matters that we have agreed to state to the board of directors of KAI RAY LTD as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KAI RAY LTD and its board of directors as a body for our work or for this report.
It is your duty to ensure that KAI RAY LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KAI RAY LTD. You consider that KAI RAY LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of KAI RAY LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown and Company Accountants Ltd
Chartered Accountants
4 Lothian Street
Dalkeith
EH22 1DS
12 May 2026
KAI RAY LTD
Statement of financial position
31 August 2025
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31/08/25 |
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£ |
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Current assets |
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53,388 |
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Creditors: amounts falling due within one year |
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(
16,020) |
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_______ |
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Net current assets |
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37,368 |
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_______ |
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Total assets less current liabilities |
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37,368 |
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Accruals and deferred income |
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(
1,915) |
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_______ |
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Net assets |
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35,453 |
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Capital and reserves |
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35,453 |
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_______ |
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Notes to the financial statements
KAI RAY LTD
Period ended 31 August 2025
1.
Directors advances, credits and guarantees
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During the period the directors entered into the following advances and credits with the company: |
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Year ended 31/08/25 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Mr Raffaele Ottaviano |
- |
(
743) |
(
743) |
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For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
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The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
12 May 2026
, and are signed on behalf of the board by:
Mr Raffaele Ottaviano
Director
Company registration number:
SC819456
The company is a private company limited by shares, registered in Scotland.