REGISTERED NUMBER: 11850017 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

KCA Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

173,321

193,229

CURRENT ASSETS

Stocks

5,000

-

Debtors

5

2,982,608

1,501,437

Cash at bank

24,840

315,228

3,012,448

1,816,665

CREDITORS

Amounts falling due within one year

6

2,868,995

1,677,963

NET CURRENT ASSETS

143,453

138,702

TOTAL ASSETS LESS CURRENT LIABILITIES

316,774

331,931

CREDITORS

Amounts falling due after more than one year

7

(9,800

)

(24,500

)

PROVISIONS FOR LIABILITIES

(36,435

)

(48,307

)

NET ASSETS

270,539

259,124

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

270,538

259,123

270,539

259,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 28 October 2026 and were signed by:

Mr T E Bagley - Director

1.	STATUTORY INFORMATION

KCA Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11850017

Registered office:

Wood Platt Yard

Chelford Road

Marthall

Knutsford

Cheshire

WA16 8TB

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.

Turnover

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

Turnover represents net invoiced sales of goods, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

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.

Short leasehold

-

Equally over the term of the lease

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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.

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 9 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1 February 2025

-

215,500

-

215,500

Additions

8,098

68,334

1,258

77,690

Disposals

-

(49,519

)

-

(49,519

)

At 31 January 2026

8,098

234,315

1,258

243,671

DEPRECIATION

At 1 February 2025

-

22,271

-

22,271

Charge for year

65

54,816

419

55,300

Eliminated on disposal

-

(7,221

)

-

(7,221

)

At 31 January 2026

65

69,866

419

70,350

NET BOOK VALUE

At 31 January 2026

8,033

164,449

839

173,321

At 31 January 2025

-

193,229

-

193,229

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

49,000

DEPRECIATION

At 1 February 2025

5,104

Charge for year

10,974

At 31 January 2026

16,078

NET BOOK VALUE

At 31 January 2026

32,922

At 31 January 2025

43,896

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,328,006

1,079,632

Amounts owed by associates

568,866

418,193

Other debtors

85,736

3,612

2,982,608

1,501,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

14,700

14,700

Trade creditors

2,449,103

1,234,060

Amounts owed to associates

331,755

222,595

Taxation and social security

69,570

143,358

Other creditors

3,867

63,250

2,868,995

1,677,963

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

9,800

24,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

24,500

39,200

Hire purchase liabilities are secured over assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

The company had a commitment under a non cancellable operating lease at 31 January 2026 amounting to £3,075,000 (2025: £Nil). This commitment represents the total amount of payments due on the lease ending in July 2149.