1 December 2024 v2026.32.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsexbrli:purexbrli:sharesiso4217:GBP144739832024-12-012025-11-30144739832025-11-3014473983bus:Director12024-12-012025-11-3014473983bus:RegisteredOffice2024-12-012025-11-30144739832023-12-012024-11-3014473983core:RetainedEarningsAccumulatedLosses2024-12-0114473983core:RetainedEarningsAccumulatedLosses2023-12-0114473983core:RetainedEarningsAccumulatedLosses2023-12-012024-11-3014473983core:RetainedEarningsAccumulatedLosses2025-11-3014473983core:RetainedEarningsAccumulatedLosses2024-11-30144739832024-11-3014473983core:WithinOneYear2025-11-3014473983core:WithinOneYear2024-11-3014473983core:ShareCapital2025-11-3014473983core:ShareCapital2024-11-3014473983core:OfficeEquipment2024-12-012025-11-3014473983core:PlantMachinery2025-11-3014473983core:PlantMachinery2024-12-0114473983core:PlantMachinery2024-12-012025-11-3014473983core:PlantMachinery2024-11-301447398312024-12-012025-11-3014473983countries:EnglandWales2024-12-012025-11-3014473983bus:AuditExemptWithAccountantsReport2024-12-012025-11-3014473983bus:PrivateLimitedCompanyLtd2024-12-012025-11-3014473983bus:SmallEntities2024-12-012025-11-3014473983bus:FullAccounts2024-12-012025-11-30
Company registration number:
14473983
Kayaj&Co Ltd
Unaudited Financial Statements for the year ended
30 November 2025
Kayaj&Co Ltd
Officers and Professional Advisers
Year ended
30 November 2025
Director
Mr K Idowu
Registered office
34 Padbury Way
Bolton
BL2 5DQ
England
Accountant
KAYAJ&CO LTD
34 Padbury WayLancashire
Bolton
Greater Manchester
BL2 5DQ
United Kingdom
Kayaj&Co Ltd
Director's Report
Year ended
30 November 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 30 November 2025.

Directors

The director who served the company during the year was as follows:
Mr K Idowu

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
25 August 2026
and signed on behalf of the board by:
Mr K Idowu
Director
Kayaj&Co Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Kayaj&Co Ltd
Year ended
30 November 2025
As described on the statement of financial position, the Board of Directors of
Kayaj&Co Ltd
are responsible for the preparation of the
financial statements
for the year ended
30 November 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
KAYAJ&CO LTD
34 Padbury WayLancashire
Bolton
Greater Manchester
BL2 5DQ
United Kingdom
Date:
25 August 2026
Kayaj&Co Ltd
Income Statement
Year ended
30 November 2025
20252024
Note££
Turnover
11,202
 
13,918
 
Gross profit
11,202
 
13,918
 
Administrative expenses
(11,991
 )
(12,079
 )
Operating (loss)/profit
(789
 )
1,839
 
(Loss)/profit before tax 4
(789
 )
1,839
 
Tax on (loss)/profit -  
(349
 )
(Loss)/profit for the financial year
(789
 )
1,490
 
The company has no other recognised items of income or expense other than the results for the year as set out above.
Kayaj&Co Ltd
Statement of Income and Retained Earnings
Year ended
30 November 2025
20252024
££
Retained earnings at the start of the year
295
 
235
 
(Loss)/profit for the financial year
(789
 )
1,490
 
Dividends declared and paid or payable during the year -  
(1,430
 )
Retained earnings at the end of the year
(494
 )
295
 
Kayaj&Co Ltd
Statement of Financial Position
30 November 2025
20252024
Note££
Fixed assets    
Tangible assets 6
216
 
433
 
Current assets    
Cash at bank and in hand
937
 
781
 
Creditors: amounts falling due within one year 7
(1,646
 )
(918
 )
Net current liabilities
(709
 )
(137
 )
Total assets less current liabilities (493 ) 296  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
(494
 )
295
 
Shareholders (deficit)/funds
(493
 )
296
 
For the year ending
30 November 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
25 August 2026
, and are signed on behalf of the board by:
Mr K Idowu
Director
Company registration number:
14473983
Kayaj&Co Ltd
Notes to the Financial Statements
Year ended
30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
34 Padbury Way
,
Bolton
,
BL2 5DQ
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line

4 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):
20252024
££
Depreciation of tangible assets
217
 
217
 

5 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2024
and
30 November 2025
650
 
Depreciation  
At
1 December 2024
217
 
Charge
217
 
At
30 November 2025
434
 
Carrying amount  
At
30 November 2025
216
 
At 30 November 2024
433
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
537
 
737
 
Other creditors
1,109
 
181
 
1,646
 
918