IRIS Accounts Production v26.1.10.60 10489994 Board of Directors 1.5.25 30.4.26 30.4.26 0 0 false true false false true false Fair value model A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10489994 2025-04-30 10489994 2026-04-30 10489994 2025-05-01 2026-04-30 10489994 2024-04-30 10489994 2024-05-01 2025-04-30 10489994 2025-04-30 10489994 ns15:EnglandWales 2025-05-01 2026-04-30 10489994 ns14:PoundSterling 2025-05-01 2026-04-30 10489994 ns10:Director1 2025-05-01 2026-04-30 10489994 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10489994 ns10:SmallEntities 2025-05-01 2026-04-30 10489994 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10489994 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 10489994 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10489994 ns10:FullAccounts 2025-05-01 2026-04-30 10489994 ns10:OrdinaryShareClass1 2025-05-01 2026-04-30 10489994 ns10:OrdinaryShareClass2 2025-05-01 2026-04-30 10489994 ns10:Director2 2025-05-01 2026-04-30 10489994 ns10:RegisteredOffice 2025-05-01 2026-04-30 10489994 ns5:CurrentFinancialInstruments 2026-04-30 10489994 ns5:CurrentFinancialInstruments 2025-04-30 10489994 ns5:ShareCapital 2026-04-30 10489994 ns5:ShareCapital 2025-04-30 10489994 ns5:FurtherSpecificReserve1ComponentTotalEquity 2026-04-30 10489994 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 10489994 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 10489994 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 10489994 ns10:OrdinaryShareClass1 2026-04-30 10489994 ns10:OrdinaryShareClass2 2026-04-30

REGISTERED NUMBER: 10489994 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

K & A PARTNERS LIMITED

K & A PARTNERS LIMITED (REGISTERED NUMBER: 10489994)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

K & A PARTNERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTORS: | Ms A L Austin

| Mrs G M Kirk

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| REGISTERED NUMBER: | 10489994 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

K & A PARTNERS LIMITED (REGISTERED NUMBER: 10489994)

BALANCE SHEET

30 APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | - |  | 340,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 60 |  |

Cash at bank | 68,162 |  | 17,138 |  |

68,162 |  | 17,198 |  |

CREDITORS

Amounts falling due within one year | 6 | 62,160 |  | 205,243 |  |

NET CURRENT ASSETS/(LIABILITIES) | 6,002 |  | (188,045 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,002 |  | 151,955 |  |

PROVISIONS FOR LIABILITIES | - |  | 32,356 |  |

NET ASSETS | 6,002 |  | 119,599 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Other reserves | - |  | 102,623 |  |

Retained earnings | 6,000 |  | 16,974 |  |

SHAREHOLDERS' FUNDS | 6,002 |  | 119,599 |  |

K & A PARTNERS LIMITED (REGISTERED NUMBER: 10489994)

BALANCE SHEET - continued

30 APRIL 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 and authorised for issue by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mrs G M Kirk - Director

K & A PARTNERS LIMITED (REGISTERED NUMBER: 10489994)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| K & A Partners 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| Rental income is accounted for on an accruals basis to the period in which it relates.

| Investment property

| Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

| Taxation

| Taxation for the year 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.

| 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 year was NIL (2025 - NIL).

K & A PARTNERS LIMITED (REGISTERED NUMBER: 10489994)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2025 | 340,000 |  |

| Disposals | (340,000 | ) |

| At 30 April 2026 | - |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | 340,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Prepayments and accrued income | - |  | 60 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | - |  | 72 |  |

| Corporation tax | 7,639 |  | 4,089 |  |

| VAT | 5,423 |  | 1,112 |  |

| Directors' current accounts | 49,098 |  | 199,682 |  |

| Accruals and deferred income | - |  | 288 |  |

62,160 |  | 205,243 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 1 | A Ordinary | £1 | 1 |  | 1 |  |

| 1 | B Ordinary | £1 | 1 |  | 1 |  |

2 |  | 2 |  |