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Filleted

Registration number: 06747596

KPA Consulting Engineers Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2023

 

KPA Consulting Engineers Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Financial Statements

4 to 9

 

KPA Consulting Engineers Limited

Company Information

Directors

Mr J J Kearney

Mr K Painter

Company secretary

Mrs G Painter

Registered office

Henbury Cottage
Southgate Road
Southgate
Swansea
SA3 2BT

 

KPA Consulting Engineers Limited

(Registration number: 06747596)
Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

14,481

11,701

Current assets

 

Debtors

6

78,351

70,509

Cash at bank and in hand

 

124,292

158,460

 

202,643

228,969

Creditors: Amounts falling due within one year

7

(50,014)

(60,015)

Net current assets

 

152,629

168,954

Total assets less current liabilities

 

167,110

180,655

Provisions for liabilities

(2,752)

(2,223)

Net assets

 

164,358

178,432

Capital and reserves

 

Called up share capital

53

53

Profit and loss account

164,305

178,379

Total equity

 

164,358

178,432

For the financial year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

 

KPA Consulting Engineers Limited

(Registration number: 06747596)
Balance Sheet as at 30 November 2023

Approved and authorised by the Board on 18 March 2024 and signed on its behalf by:
 

.........................................
Mr J J Kearney
Director

.........................................
Mr K Painter
Director

 
     
 

KPA Consulting Engineers Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Henbury Cottage
Southgate Road
Southgate
Swansea
SA3 2BT

These financial statements were authorised for issue by the Board on 18 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

KPA Consulting Engineers Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

33% Reducing balance basis

Motor vehicles

25% Reducing balance basis

Fixtures and fittings

25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

KPA Consulting Engineers Limited

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

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2022 - 4).

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

4,588

2,708

 

KPA Consulting Engineers Limited

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

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 December 2022

7,463

13,010

15,580

36,053

Additions

522

7,506

-

8,028

Disposals

-

(874)

-

(874)

At 30 November 2023

7,985

19,642

15,580

43,207

Depreciation

At 1 December 2022

3,948

6,153

14,251

24,352

Charge for the year

1,010

3,248

333

4,591

Eliminated on disposal

-

(217)

-

(217)

At 30 November 2023

4,958

9,184

14,584

28,726

Carrying amount

At 30 November 2023

3,027

10,458

996

14,481

At 30 November 2022

3,515

6,857

1,329

11,701

6

Debtors

2023
£

2022
£

Trade debtors

38,588

59,962

Prepayments

19,862

10,547

Other debtors

19,901

-

78,351

70,509

7

Creditors

Creditors: amounts falling due within one year

 

KPA Consulting Engineers Limited

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

Note

2023
£

2022
£

Due within one year

 

Taxation and social security

 

21,375

26,857

Outstanding defined contribution pension costs

 

330

236

Corporation tax liability

 

26,419

25,488

Other creditors

 

1,890

1,716

Dividends payable

 

-

5,718

 

50,014

60,015

8

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary Share Captal of £1 each

50

50

50

50

Ordinary Share Class A of £1 each

1

1

1

1

Ordinary Share Class B of £1 each

1

1

1

1

Ordinary Share Class C of £1 each

1

1

1

1

 

53

53

53

53

9

Related party transactions

Transactions with directors

2023

At 1 December 2022
£

Advances to director
£

At 30 November 2023
£

Mr J J Kearney

Interest free loan repayable on demand

(1,906)

1,906

-

       
     

Mrs G Painter

Interest free loan repayable on demand

(1,906)

11,856

9,950

       
     

Mr K Painter

Interest free loan repayable on demand

(1,908)

11,856

9,948

       
     

 

 

KPA Consulting Engineers Limited

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

2022

At 1 December 2021
£

Other payments made to company by director
£

At 30 November 2022
£

Mr J J Kearney

Interest free loan repayable on demand

-

(1,906)

(1,906)

       
     

Mrs G Painter

Interest free loan repayable on demand

-

(1,906)

(1,906)

       
     

Mr K Painter

Interest free loan repayable on demand

-

(1,908)

(1,908)