Company registration number: 06023133
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Knight Accountants Limited
Pages for filing with the Registrar
Company registration number: 06023133
Knight Accountants Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 118,630 74,762
118,630 74,762
Current assets
Debtors 3,386,390 2,637,943
Investments 28,056 11,138
Cash at bank and in hand 173,519 70,583
3,587,965 2,719,664
Creditors: amounts falling due within one year
(374,148) (301,216)
Net current assets 3,213,817 2,418,448
Total assets less current liabilities 3,332,447 2,493,210
Creditors: Amounts falling due after more than one year
(40,317) -
NET ASSETS 3,292,130 2,493,210
Capital and reserves
Called up share capital 6 6
Profit and loss account 3,292,124 2,493,204
TOTAL EQUITY 3,292,130 2,493,210
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06023133
Knight Accountants Limited
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 12 June 2026 and signed on its behalf by:
Mr G Knight, Director
12 June 2026
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Knight Accountants Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Knight Accountants Limited is a private company registered in England and Wales. Its registered number is 06023133. The company is limited by shares. Its registered office is Knight Accountants Ltd, 2-6 Sedlescombe Road North, St. Leonards-on-Sea, East Sussex, TN37 7DG.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold Property - 4% straight line
Plant and machinery etc.:
Fixtures & Fittings - 15% reducing balance
Motor Vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
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Knight Accountants Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 14 (2025 - 12).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 50,978 65,987 116,965
Additions 8,917 54,606 63,523
At 31 March 2026 59,895 120,593 180,488
Depreciation
At 1 April 2025 7,233 34,970 42,203
Charge for year 2,396 17,259 19,655
At 31 March 2026 9,629 52,229 61,858
Net book value
At 31 March 2026 50,266 68,364 118,630
At 31 March 2025 43,745 31,017 74,762
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