KCA Cars Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07137227

KCA CARS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 January 2026

KCA CARS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 4

KCA CARS LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Tangible assets	4		1,382,446	1,382,446

CURRENT ASSETS

Debtors	5	4,025	4,020
Cash at bank and in hand		155,676	85,115
		---------	--------
		159,701	89,135

CREDITORS: amounts falling due within one year	6	( 6,611)		( 34,810)
		---------		--------
NET CURRENT ASSETS			153,090	54,325
			------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,535,536	1,436,771

PROVISIONS

Taxation including deferred tax	( 118,355)	( 75,555)
	------------	------------
NET ASSETS	1,417,181	1,361,216
	------------	------------

CAPITAL AND RESERVES

Called up share capital		100	100
Profit and loss account	7	1,417,081	1,361,116
		------------	------------
SHAREHOLDERS FUNDS		1,417,181	1,361,216
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

KCA CARS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

K Andrews

Director

Company registration number: 07137227

KCA CARS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 237 Acklam Road, Middlesbrough, TS5 7AB.

2. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of rents received, exclusive of Value Added Tax.

Deferred tax

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

Investment property

Investment property is recorded at open market value at the reporting date.

4. TANGIBLE ASSETS

	Investment property
	£
Cost
At 1 February 2025 and 31 January 2026	1,382,446
	------------
Depreciation
At 1 February 2025 and 31 January 2026	–
	------------
Carrying amount
At 31 January 2026	1,382,446
	------------
At 31 January 2025	1,382,446
	------------

.

5. DEBTORS

	2026	2025
	£	£
Other debtors	4,025	4,020
	-------	-------

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	2,921	30,289
Social security and other taxes	2,551	3,467
Other creditors	1,139	1,054
	-------	--------
	6,611	34,810
	-------	--------

7. RESERVES

Included in retained earnings at 31st January 2026 are £591,777 of unrealised gains (2025 - £591,777 unrealised gains) relating to investment property fair value adjustments. Realisable profits available for distribution therefore total £825,304 as at 31st January 2026 (2025 - £769,339).