Company Registration No. 09703211 (England and Wales)
KCMY LIMITED
Unaudited accounts
for the year ended 31 July 2026
KCMY LIMITED
Unaudited accounts
Contents
KCMY LIMITED
Company Information
for the year ended 31 July 2026
Directors
King Fai CHIU
Maple Hiu Fung YU
Company Number
09703211 (England and Wales)
Registered Office
BRULIMAR HOUSE
JUBILEE ROAD
MIDDLETON MANCHESTER
M24 2LX
ENGLAND
Accountants
Lams Accountants
20 Burton Road
Didsbury
Manchester
Greater Manchester
M20 3ED
KCMY LIMITED
Statement of financial position
as at 31 July 2026
Tangible assets
38,377
43,036
Cash at bank and in hand
3,921
16,724
Creditors: amounts falling due within one year
(20,109)
(21,298)
Net current liabilities
(16,158)
(4,574)
Total assets less current liabilities
22,219
38,462
Creditors: amounts falling due after more than one year
(28,679)
(34,950)
Provisions for liabilities
Deferred tax
(7,292)
(8,054)
Net liabilities
(13,752)
(4,542)
Called up share capital
6
6
Profit and loss account
(13,758)
(4,548)
Shareholders' funds
(13,752)
(4,542)
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by
King Fai CHIU
Director
Company Registration No. 09703211
KCMY LIMITED
Notes to the Accounts
for the year ended 31 July 2026
KCMY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09703211. The registered office is BRULIMAR HOUSE, JUBILEE ROAD, MIDDLETON MANCHESTER, M24 2LX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
20% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
KCMY LIMITED
Notes to the Accounts
for the year ended 31 July 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2025
1,822
70,894
4,674
77,390
Additions
6,781
-
474
7,255
Disposals
-
-
(1,199)
(1,199)
At 31 July 2026
8,603
70,894
3,949
83,446
At 1 August 2025
799
31,899
1,656
34,354
Charge for the year
996
9,749
603
11,348
On disposals
-
-
(633)
(633)
At 31 July 2026
1,795
41,648
1,626
45,069
At 31 July 2026
6,808
29,246
2,323
38,377
At 31 July 2025
1,023
38,995
3,018
43,036
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
(24)
1,225
Loans from directors
20,133
20,073
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
28,679
34,950
Allotted, called up and fully paid:
6 Ordinary shares of £1 each
6
6
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).