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REGISTERED NUMBER: 09528387 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 April 2023

for

KJB WATER AND PROCESS ENGINEERING LTD

KJB WATER AND PROCESS ENGINEERING LTD (REGISTERED NUMBER: 09528387)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

KJB WATER AND PROCESS ENGINEERING LTD

Company Information
for the Year Ended 30 April 2023







DIRECTOR: K J Byrne





REGISTERED OFFICE: Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW





REGISTERED NUMBER: 09528387 (England and Wales)





ACCOUNTANTS: CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW

KJB WATER AND PROCESS ENGINEERING LTD (REGISTERED NUMBER: 09528387)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,175 1,416

CURRENT ASSETS
Debtors 5 128,099 61,535
Cash at bank 11,407 2,012
139,506 63,547
CREDITORS
Amounts falling due within one year 6 140,449 57,697
NET CURRENT (LIABILITIES)/ASSETS (943 ) 5,850
TOTAL ASSETS LESS CURRENT
LIABILITIES

232

7,266

PROVISIONS FOR LIABILITIES 225 269
NET ASSETS 7 6,997

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6 6,996
SHAREHOLDERS' FUNDS 7 6,997

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





K J Byrne - Director


KJB WATER AND PROCESS ENGINEERING LTD (REGISTERED NUMBER: 09528387)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. STATUTORY INFORMATION

KJB Water and Process Engineering 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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

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 - 25% on reducing balance and 15% on reducing balance
Computer equipment - 25% on reducing balance

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

KJB WATER AND PROCESS ENGINEERING LTD (REGISTERED NUMBER: 09528387)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 3,073 948 4,021
DEPRECIATION
At 1 May 2022 1,922 683 2,605
Charge for year 175 66 241
At 30 April 2023 2,097 749 2,846
NET BOOK VALUE
At 30 April 2023 976 199 1,175
At 30 April 2022 1,151 265 1,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 128,099 55,946
Other debtors - 5,589
128,099 61,535

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 60,472 13,201
Taxation and social security 20,135 8,110
Other creditors 59,842 36,386
140,449 57,697

7. ULTIMATE CONTROLLING PARTY

The Company is under the control of the director who owns 100% of the issued share capital.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
KJB Water and Process Engineering Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KJB Water and Process Engineering Ltd for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of KJB Water and Process Engineering Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KJB Water and Process Engineering Ltd and state those matters that we have agreed to state to the director of KJB Water and Process Engineering Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KJB Water and Process Engineering Ltd and its director for our work or for this report.

It is your duty to ensure that KJB Water and Process Engineering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KJB Water and Process Engineering Ltd. You consider that KJB Water and Process Engineering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KJB Water and Process Engineering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






CHEADLES
Chartered Accountants
Telegraph House
59 Wolverhampton Road
Stafford
Staffordshire
ST17 4AW


6 November 2023