REGISTERED NUMBER: 14201365 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

KD Academy Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D W Bell

K L Hickmott

REGISTERED OFFICE:

24 Regal Drive

Soham

Ely

Cambridgeshire

CB7 5BE

REGISTERED NUMBER:

14201365 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

2,525

2,644

CURRENT ASSETS

Debtors

5

13,395

27,471

Cash at bank

54,299

25,734

67,694

53,205

CREDITORS

Amounts falling due within one year

6

50,977

42,934

NET CURRENT ASSETS

16,717

10,271

TOTAL ASSETS LESS CURRENT LIABILITIES

19,242

12,915

PROVISIONS FOR LIABILITIES

391

424

NET ASSETS

18,851

12,491

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

18,849

12,489

SHAREHOLDERS' FUNDS

18,851

12,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

K L Hickmott - Director

1.	STATUTORY INFORMATION

KD Academy 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.

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.

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 - 4 year straight line

Fixtures and Fittings - 5 year straight line

Computer equipment - 3 year straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

2,312

215

2,886

5,413

Additions

-

-

1,457

1,457

Disposals

-

-

(116

)

(116

)

At 30 April 2026

2,312

215

4,227

6,754

DEPRECIATION

At 1 May 2025

900

56

1,813

2,769

Charge for year

578

43

955

1,576

Eliminated on disposal

-

-

(116

)

(116

)

At 30 April 2026

1,478

99

2,652

4,229

NET BOOK VALUE

At 30 April 2026

834

116

1,575

2,525

At 30 April 2025

1,412

159

1,073

2,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

5,718

22,090

Other debtors

7,677

5,381

13,395

27,471

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

7,738

1,462

Taxation and social security

17,407

21,072

Other creditors

25,832

20,400

50,977

42,934

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.26

30.4.25

£

£

Within one year

7,445

6,780

Between one and five years

1,861

8,475

9,306

15,255

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

2

Ordinary

£1

2

2

9.	RELATED PARTY DISCLOSURES