REGISTERED NUMBER: 06842569 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

KY Consulting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

R Yearsley

K Yearsley

Registered office:

114-120 Northgate Street

Chester

CH1 2HT

Registered number:

06842569 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Current assets

Debtors

4

2,050

8,202

Cash at bank

296

62

2,346

8,264

Creditors

Amounts falling due within one year

5

47,215

48,480

Net current liabilities

(44,869

)

(40,216

)

Total assets less current liabilities

(44,869

)

(40,216

)

Capital and reserves

Called up share capital

6

2

2

Retained earnings

(44,871

)

(40,218

)

Shareholders' funds

(44,869

)

(40,216

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

R Yearsley - Director

1.	Statutory information

KY Consulting 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.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The financial statements have been prepared on the going concern basis of accounting, on the assumption that the directors will provide financial support to enable the company to meet its liabilities, which exceeded its assets at 31 March 2026.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

4.

Debtors: amounts falling due within one year

31/3/26

31/3/25

£

£

Other debtors

2,050

8,202

5.

Creditors: amounts falling due within one year

31/3/26

31/3/25

£

£

Taxation and social security

25,406

46,080

Other creditors

21,809

2,400

47,215

48,480

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

£

1

Ordinary share

£1

1

1

1

"A" share

£1

1

1

2

2

7.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31/3/26

31/3/25

£

£

R Yearsley and K Yearsley

Balance outstanding at start of year

799

17,763

Amounts repaid

(799

)

(16,964

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

799

Loans to directors are interest free, unsecured and repayable on demand. The maximum balance outstanding during the year was £799.

8.	Related party disclosures

The directors have made loans to the company. The balance on these loans at 31 March 2026 is £18,885. These loans are interest free and repayable on demand.