3 false false false false false false false false false false false false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 2,553 125 2,678 624 506 1,130 1,548 1,929 xbrli:pure xbrli:shares iso4217:GBP OC450743 2025-04-01 2026-03-31 OC450743 2026-03-31 OC450743 2025-03-31 OC450743 2024-01-24 2025-03-31 OC450743 2025-03-31 OC450743 2024-01-23 OC450743 bus:Director1 2025-04-01 2026-03-31 OC450743 bus:Director2 2025-04-01 2026-03-31 OC450743 bus:Director3 2025-04-01 2026-03-31 OC450743 core:WithinOneYear 2026-03-31 OC450743 core:WithinOneYear 2025-03-31 OC450743 bus:SmallEntities 2025-04-01 2026-03-31 OC450743 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC450743 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC450743 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC450743 bus:FullAccounts 2025-04-01 2026-03-31 OC450743 core:OfficeEquipment 2025-04-01 2026-03-31 OC450743 core:OfficeEquipment 2025-03-31 OC450743 core:OfficeEquipment 2026-03-31
REGISTERED NUMBER: OC450743

KTA Research and Consulting LLP

Filleted Unaudited Financial Statements

31 March 2026

KTA Research and Consulting LLP

Financial Statements

Year ended 31 March 2026

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

KTA Research and Consulting LLP

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,548 | 1,929

Current assets

Debtors | 6 | 33,515 | 96,677
Cash at bank and in hand | 75,256 | 131,241
| --------- | ---------
| 108,771 | 227,918

Creditors: amounts falling due within one year | 7 | 11,214 | 35,092
| --------- | ---------
Net current assets | 97,557 | 192,826
| -------- | ---------
Total assets less current liabilities | 99,105 | 194,755
| -------- | ---------

Represented by:
Loans and other debts due to members

Other amounts | 8 | 77,355 | 173,005

Members' other interests

Members' capital classified as equity | 21,750 | 21,750
Other reserves | – | –
| -------- | ---------
| 99,105 | 194,755
| -------- | ---------

Total members' interests

Loans and other debts due to members | 8 | 77,355 | 173,005
Members' other interests | 21,750 | 21,750
| -------- | ---------
| 99,105 | 194,755
| -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.
For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

KTA Research and Consulting LLP

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the members and authorised for issue on 1 July 2026 , and are signed on their behalf by:

Ms F E M Fitzalan-Howard | Mrs G D Schelhaas
Designated Member | Designated Member

Mrs H C Wakeling |
Designated Member |

Registered number: OC450743

KTA Research and Consulting LLP

Notes to the Financial Statements

Year ended 31 March 2026

1. | General information

The LLP is registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. | Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to 3 (2025: 3 ).

5. | Tangible assets

| Equipment
| £
Cost |
At 1 April 2025 | 2,553
Additions | 125
| -------
At 31 March 2026 | 2,678
| -------
Depreciation |
At 1 April 2025 | 624
Charge for the year | 506
| -------
At 31 March 2026 | 1,130
| -------
Carrying amount |
At 31 March 2026 | 1,548
| -------
At 31 March 2025 | 1,929
| -------

6. | Debtors

| 2026 | 2025
| £ | £
Trade debtors | 6,300 | 96,374
Other debtors | 27,215 | 303
| -------- | --------
| 33,515 | 96,677
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Social security and other taxes | 11,214 | 35,092
| -------- | --------

8. | Loans and other debts due to members

| 2026 | 2025
| £ | £
Amounts owed to members in respect of profits | 77,355 | 173,005
| -------- | ---------