2022-08-042023-08-312023-08-31falseSC740393KJS ELECTRICAL CONTRACTING 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KJS ELECTRICAL CONTRACTING LTD

Registered Number
SC740393
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2023

KJS ELECTRICAL CONTRACTING LTD
Company Information
for the period from 4 August 2022 to 31 August 2023

Director

Kristian James Syczynski

Registered Address

8 Woodburn Road
Glenrothes
KY7 5AY

Registered Number

SC740393 (Scotland)
KJS ELECTRICAL CONTRACTING LTD
Balance Sheet as at
31 August 2023

Notes

2023

£

£

Fixed assets
Tangible assets39,748
9,748
Current assets
Debtors44,139
Cash at bank and on hand8,575
12,714
Creditors amounts falling due within one year5(9,346)
Net current assets (liabilities)3,368
Total assets less current liabilities13,116
Provisions for liabilities(1,852)
Net assets11,264
Capital and reserves
Called up share capital1
Profit and loss account11,263
Shareholders' funds11,264
The financial statements were approved and authorised for issue by the Director on 1 May 2024, and are signed on its behalf by:
Kristian James Syczynski
Director
Registered Company No. SC740393
KJS ELECTRICAL CONTRACTING LTD
Notes to the Financial Statements
for the period ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
2.Average number of employees

2023
Average number of employees during the year1
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
Additions12,50055913,059
At 31 August 2312,50055913,059
Depreciation and impairment
Charge for year3,1251863,311
At 31 August 233,1251863,311
Net book value
At 31 August 239,3753739,748
At 03 August 22---
4.Debtors: amounts due within one year

2023

£
Trade debtors / trade receivables1,188
Other debtors2,804
Prepayments and accrued income147
Total4,139
5.Creditors: amounts due within one year

2023

£
Taxation and social security7,036
Other creditors1,170
Accrued liabilities and deferred income1,140
Total9,346