Keyway Construction Consultants Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 05692445

Unaudited Financial Statements

for the Year Ended 30 April 2023

for

KEYWAY CONSTRUCTION CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E Berry-McIntosh

SECRETARY:

Swanarrow Limited

REGISTERED OFFICE:

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

05692445

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

3,561

4,628

CURRENT ASSETS

Debtors

5

2,565

1,939

Cash at bank and in hand

100,440

98,991

103,005

100,930

CREDITORS

Amounts falling due within one year

6

40,161

40,281

NET CURRENT ASSETS

62,844

60,649

TOTAL ASSETS LESS CURRENT LIABILITIES

66,405

65,277

PROVISIONS FOR LIABILITIES

618

818

NET ASSETS

65,787

64,459

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

63,787

62,459

SHAREHOLDERS' FUNDS

65,787

64,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 20 November 2023 and were signed by:

M E Berry-McIntosh - Director

1.	STATUTORY INFORMATION

Keyway Construction Consultants Limited is a private company, limited by shares , registered in Not specified/Other. 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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

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 2 (2022 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2022

and 30 April 2023

1,833

5,966

1,333

9,132

DEPRECIATION

At 1 May 2022

1,065

2,594

845

4,504

Charge for year

81

843

143

1,067

At 30 April 2023

1,146

3,437

988

5,571

NET BOOK VALUE

At 30 April 2023

687

2,529

345

3,561

At 30 April 2022

768

3,372

488

4,628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Other debtors

2,565

1,939

All debtors are payable within one year and have therefore not been discounted.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Trade creditors

156

144

Taxation and social security

34,558

35,615

Other creditors

5,447

4,522

40,161

40,281

All creditors are payable within one year and have therefore not been discounted.