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Registered number: 02973362
KAR Accountancy Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
KAR Accountancy Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
KAR Accountancy Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02973362

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Fixed Assets | 4 |  | 2,434 |  | 3,042
|  |  | 2,434 |  | 3,042
CURRENT ASSETS
Debtors | 5 | 1,750 |  | 5,740 |
Cash at bank and in hand |  | 4,248 |  | 5,808 |
|  | 5,998 |  | 11,548 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,278 ) |  | (9,759 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,280 ) |  | 1,789
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,154 |  | 4,831
NET ASSETS |  |  | 1,154 |  | 4,831
CAPITAL AND RESERVES
Called up share capital | 7 |  | 101 |  | 101
Profit and Loss Account |  |  | 1,053 |  | 4,730
SHAREHOLDERS' FUNDS |  |  | 1,154 |  | 4,831

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 15 April 2026 and were signed on its behalf by:

Mr K A Roberts Director
15 April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
KAR Accountancy Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
KAR Accountancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number
02973362 . The registered office and principal place of business is 53 Carol Grove, Arborfield Green, Reading, Berkshire, RG2 9UH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents fee invoices rendered.
Rendering of services
Revenue from the provision of professional services is recognised when the work is complete and a fee note raised. Where work has been undertaken but is not complete, a relevant proprtion of work-in-progress, based on the estimated total fee, is accrued and provided for through profit and loss.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% per annum reducing balance
Computer Equipment | 20% per annum reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
No provision for deferred tax has been in these accounts as, in teh opinion of the director, any such charge would be immaterial.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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KAR Accountancy Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Fixed Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 4,783 | 13,365 | 18,148
As at 31 March 2026 | 4,783 | 13,365 | 18,148
Depreciation
As at 1 April 2025 | 3,363 | 11,743 | 15,106
Provided during the period | 284 | 324 | 608
As at 31 March 2026 | 3,647 | 12,067 | 15,714
Net Book Value
As at 31 March 2026 | 1,136 | 1,298 | 2,434
As at 1 April 2025 | 1,420 | 1,622 | 3,042

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,750 |  | 5,740

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 912 |  | 3,076
Taxation and social security | 6,366 |  | 6,683
| 7,278 |  | 9,759

Other creditors represents amounts owing to the director in respect of his director's loan account.
7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1 each | 100 |  | 100
1 Ordinary B share of £ 1 each | 1 |  | 1
| 101 |  | 101

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