10 December 2020 false Taxfiler 2022.8.3 SC683446business:PrivateLimitedCompanyLtd2020-12-102021-12-31 SC6834462020-12-09 SC6834462020-12-102021-12-31 SC683446business:AuditExemptWithAccountantsReport2020-12-102021-12-31 SC683446business:FullAccounts2020-12-102021-12-31 SC6834462021-12-31 SC683446business:Director12020-12-102021-12-31 SC683446business:RegisteredOffice2020-12-102021-12-31 SC683446core:WithinOneYear2021-12-31 SC683446core:ShareCapital2021-12-31 SC683446core:RetainedEarningsAccumulatedLosses2021-12-31 SC683446business:SmallEntities2020-12-102021-12-31 SC683446countries:Scotland2020-12-102021-12-31 SC683446core:MotorVehicles2020-12-102021-12-31 SC683446core:MotorVehicles2020-12-09 SC683446core:MotorVehicles2021-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC683446 (Scotland)
KJN Construction Ltd Unaudited accounts for the period from 10 December 2020 to 31 December 2021
KJN Construction Ltd Unaudited accounts Contents
Page
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KJN Construction Ltd Company Information for the period from 10 December 2020 to 31 December 2021
Director
Kevin Collins
Company Number
SC683446 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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KJN Construction Ltd Statement of financial position as at 31 December 2021
2021 
Notes
£ 
Fixed assets
Tangible assets
2,000 
Current assets
Debtors
7,839 
Cash at bank and in hand
535 
8,374 
Creditors: amounts falling due within one year
(8,825)
Net current liabilities
(451)
Net assets
1,549 
Capital and reserves
Called up share capital
100 
Profit and loss account
1,449 
Shareholders' funds
1,549 
For the period ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 May 2022 and were signed on its behalf by
Kevin Collins Director Company Registration No. SC683446
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KJN Construction Ltd Notes to the Accounts for the period from 10 December 2020 to 31 December 2021
1
Statutory information
KJN Construction Ltd is a private company, limited by shares, registered in Scotland, registration number SC683446. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance after first year
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 10 December 2020
- 
Additions
2,000 
At 31 December 2021
2,000 
Depreciation
At 31 December 2021
- 
Net book value
At 31 December 2021
2,000 
5
Debtors: amounts falling due within one year
2021 
£ 
Trade debtors
819 
Other debtors
7,020 
7,839 
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KJN Construction Ltd Notes to the Accounts for the period from 10 December 2020 to 31 December 2021
6
Creditors: amounts falling due within one year
2021 
£ 
Taxes and social security
2,920 
Loans from directors
5,065 
Accruals
840 
8,825 
7
Average number of employees
During the period the average number of employees was 1.
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