REGISTERED NUMBER: 06017525 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KNOWLEDGE ASSOCIATES (CAMBRIDGE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Young

SECRETARY:

R A Young

REGISTERED OFFICE:

St John's Innovation Centre

Cowley Road

Cambridge

CB4 0WS

REGISTERED NUMBER:

06017525 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

1,435

299

CURRENT ASSETS

Debtors

5

28,243

28,433

Cash at bank

8,849

13,027

37,092

41,460

CREDITORS

Amounts falling due within one year

6

79,661

112,285

NET CURRENT LIABILITIES

(42,569

)

(70,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(41,134

)

(70,526

)

CREDITORS

Amounts falling due after more than one year

7

14,886

19,422

NET LIABILITIES

(56,020

)

(89,948

)

CAPITAL AND RESERVES

Called up share capital

101

101

Share premium

46,499

46,499

Retained earnings

(102,620

)

(136,548

)

SHAREHOLDERS' FUNDS

(56,020

)

(89,948

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

R A Young - Director

1.	STATUTORY INFORMATION

Knowledge Associates (Cambridge) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31 December 2025 the company's net liabilities were £56,020 and total liabilities of the company were £94,547. The company is reliant upon the continued supports of its director, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided, as necessary, to enable the company to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

20% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

5,394

499

5,893

Additions

-

1,399

1,399

At 31 December 2025

5,394

1,898

7,292

DEPRECIATION

At 1 January 2025

5,394

200

5,594

Charge for year

-

263

263

At 31 December 2025

5,394

463

5,857

NET BOOK VALUE

At 31 December 2025

-

1,435

1,435

At 31 December 2024

-

299

299

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

344

344

Tax

5,385

5,385

VAT

974

1,164

6,703

6,893

Amounts falling due after more than one year:

Director's loan account

21,540

21,540

Aggregate amounts

28,243

28,433

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,718

26,375

Owed from other entities

2,209

3,139

Trade creditors

2,490

928

Company credit card

9,307

9,515

Social security and other taxes

-

1,521

Other creditors

36,183

67,147

Director's current account

26

26

Accruals and deferred income

1,728

3,634

79,661

112,285

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

14,886

19,422

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

R A Young

Balance outstanding at start of year

21,540

21,540

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,540

21,540

9.	ULTIMATE CONTROLLING PARTY