Registration number:
Unaudited Financial Statements
Katie Malley Ltd
Contents
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Company Information |
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Director's Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Katie Malley Ltd
Company Information
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Director |
Katie Louise Malley |
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Registered office |
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Accountants |
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Katie Malley Ltd
Director's Report
Period from 28 October 2024 to 31 March 2026
The Director presents her report and the financial statements for the period from 28 October 2024 to 31 March 2026.
Incorporation
The Company was incorporated and commenced trading on
The Company commenced to trade on 28 October 2024.
Director of the Company
The Director who held office during the period was as follows:
Principal activity
The principal activity of the Company is that of training and consultancy.
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Katie Malley Ltd
Balance Sheet
31 March 2026
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Note |
2026 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Capital and reserves |
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Retained earnings |
45,458 |
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Shareholders' funds |
45,458 |
For the financial period 28 October 2024 to 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Company Registration Number: 16045436
Katie Malley Ltd
Notes to the Unaudited Financial Statements
Period from 28 October 2024 to 31 March 2026
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General information |
The Company is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is:
England
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.
Katie Malley Ltd
Notes to the Unaudited Financial Statements
Period from 28 October 2024 to 31 March 2026
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Office Equipment |
25% Straight Line |
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Dividends
Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Katie Malley Ltd
Notes to the Unaudited Financial Statements
Period from 28 October 2024 to 31 March 2026
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Staff numbers |
The average number of persons employed by the Company (including the Director) during the period, was
Katie Malley Ltd
Notes to the Unaudited Financial Statements
Period from 28 October 2024 to 31 March 2026
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Tangible assets |
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Fixtures and fittings |
Total |
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Cost or valuation |
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Additions |
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At 31 March 2026 |
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Depreciation |
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Charge for the period |
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At 31 March 2026 |
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Carrying amount |
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At 31 March 2026 |
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Debtors |
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Current |
2026 |
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Trade debtors |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
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Due within one year |
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Taxation and social security |
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Other creditors |
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Related party transactions |
Director's remuneration
The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.