Registration number: 03788001

Kenay Ltd

Contents

Company Information	1
Directors' Report	2
Statement of Financial Position	3 to 4
Notes to the Unaudited Financial Statements	3
Detailed Profit and Loss Account	5 to 7

Kenay Ltd

Company Information

Directors

Ms Jill Naylor Mr Keith Edward Naylor

Registered office

54 Brindley Road Astmoor Industrial Estate Runcorn Cheshire WA7 1PF

Accountants

Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham England WA14 5GL

Kenay Ltd

Directors' Report for the Year Ended 30 June 2026

The directors present their report and the financial statements for the year ended 30 June 2026.

This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Directors of the company

The directors who held office during the year were as follows:

Ms Jill Naylor

Mr Keith Edward Naylor

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 Board on 13 August 2026 and signed on its behalf by:
 

......................................... Ms Jill Naylor Director

Kenay Ltd

(Registration number: 03788001)
Statement of Financial Position as at 30 June 2026

	2026 £	2025 £
Fixed assets	67,597	79,703
Current assets	289,698	340,483
Prepayments and accrued income	18,740	12,854
Creditors: Amounts falling due within one year	(214,545)	(246,444)
Net current assets	93,893	106,893
Total assets less current liabilities	161,490	186,596
Creditors: Amounts falling due after more than one year	-	(2,528)
Provisions for liabilities	(16,399)	(19,322)
Accruals and deferred income	(4,100)	(7,756)
	140,991	156,990
Capital and reserves	140,991	156,990

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
54 Brindley Road
Astmoor Industrial Estate
Runcorn
Cheshire
WA7 1PF

These financial statements were authorised for issue by the Board on 13 August 2026.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 8).

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Kenay Ltd

(Registration number: 03788001)
Statement of Financial Position as at 30 June 2026

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 August 2026 and signed on its behalf by:
 

......................................... Ms Jill Naylor Director

Kenay Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2026

	2026 £	2025 £
Turnover (analysed below)	1,034,502	1,235,447
Cost of sales (analysed below)	(868,798)	(999,857)
Gross profit	165,704	235,590
Gross profit (%)	16.02%	19.07%
Administrative expenses
Employment costs (analysed below)	(18,069)	(20,403)
Establishment costs (analysed below)	(105,109)	(94,334)
General administrative expenses (analysed below)	(30,628)	(46,444)
Finance charges (analysed below)	(11,010)	(6,455)
Depreciation costs (analysed below)	(12,106)	(12,908)
	(176,922)	(180,544)
Other operating income (analysed below)	-	20,000
Operating (loss)/profit	(11,218)	75,046
Interest payable and similar expenses (analysed below)	(3,227)	(4,401)
(Loss)/profit before tax	(14,445)	70,645

Kenay Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2026

2026 £

2025 £

Turnover
Sales -UK	858,532	1,047,351
Sales -EU	175,970	188,096
	1,034,502	1,235,447

Cost of sales
Opening stock	(113,999)	(132,250)
Materials Purchased	(497,810)	(616,676)
Closing stock	100,523	113,999
Wages and salaries (excluding directors)	(268,540)	(261,168)
Staff NIC (Employers)	(22,605)	(19,326)
Directors NIC (Employers)	(225)	(481)
Sub-Contractors	(6,934)	(17,422)
Freight and carriage	(59,208)	(66,533)
	(868,798)	(999,857)

Employment costs
Directors remuneration	(6,500)	(11,180)
Employers Pensions	(9,895)	(7,500)
Staff welfare	(1,674)	(1,723)
	(18,069)	(20,403)

Establishment costs
Rent	(56,361)	(59,548)
Rates and water	(24,804)	(14,288)
Light and Heat	(18,481)	(14,339)
Insurance	(5,463)	(6,159)
	(105,109)	(94,334)

General administrative expenses
Repairs and renewals	(9,515)	(20,278)
Telephone & Internet charges	(901)	(950)
Computer software and maintenance costs	(802)	(853)
Printing, postage and stationery	(523)	(467)
Subscriptions	(222)	(191)
Miscellaneous Expenses	(1,553)	(2,043)
Cleaning	(2,389)	(3,049)
Motor expenses	(4,518)	(7,456)
Advertising	-	(50)

Kenay Ltd

Detailed Profit and Loss Account for the Year Ended 30 June 2026

2026 £

2025 £

Audit and Accountancy Fees	(7,005)	(7,642)
Professional Fees	(3,200)	(3,465)
	(30,628)	(46,444)

Finance charges
Bank charges	(8,771)	(6,455)
Leasing payments	(2,239)	-
	(11,010)	(6,455)

Depreciation costs
Plant & Machinery - Depreciation	(11,859)	(12,321)
Comp. equipment- Depreciation	(247)	(587)
	(12,106)	(12,908)

Other operating income
Government grants receivable	-	20,000

Interest payable and similar expenses
Other interest payable	683	(427)
Foreign currency (gains)/losses	(3,910)	(3,974)
	(3,227)	(4,401)