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Company Registration No. 04663525 (England and Wales)
KEY ENGINEERING (MANCHESTER) LIMITED Unaudited accounts for the year ended 31 March 2023
KEY ENGINEERING (MANCHESTER) LIMITED Unaudited accounts Contents
Page
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KEY ENGINEERING (MANCHESTER) LIMITED Company Information for the year ended 31 March 2023
Director
Trevor Mercer
Company Number
04663525 (England and Wales)
Registered Office
73 Lumb Lane Droylsden Manchester M43 7LH United Kingdom
Accountants
Warburton and Co Ltd 806/808 Hyde Road Gorton Manchester M18 7JD
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KEY ENGINEERING (MANCHESTER) LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
294 
392 
Current assets
Debtors
4,315 
5,181 
Cash at bank and in hand
6,121 
1,309 
10,436 
6,490 
Creditors: amounts falling due within one year
(4,269)
413 
Net current assets
6,167 
6,903 
Net assets
6,461 
7,295 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,460 
7,294 
Shareholders' funds
6,461 
7,295 
For the year ending 31 March 2023 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 12 October 2023 and were signed on its behalf by
Trevor Mercer Director Company Registration No. 04663525
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KEY ENGINEERING (MANCHESTER) LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
KEY ENGINEERING (MANCHESTER) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04663525. The registered office is 73 Lumb Lane, Droylsden, Manchester, M43 7LH, United Kingdom.
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 remained unchanged from the previous year, and also 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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
1,116 
6,804 
54 
7,974 
At 31 March 2023
1,116 
6,804 
54 
7,974 
Depreciation
At 1 April 2022
1,109 
6,420 
53 
7,582 
Charge for the year
2 
96 
- 
98 
At 31 March 2023
1,111 
6,516 
53 
7,680 
Net book value
At 31 March 2023
5 
288 
1 
294 
At 31 March 2022
7 
384 
1 
392 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,315 
5,181 
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KEY ENGINEERING (MANCHESTER) LIMITED Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,421 
244 
Taxes and social security
296 
210 
Loans from directors
465 
(2,701)
Accruals
2,087 
1,834 
4,269 
(413)
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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