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REGISTERED NUMBER: SC582559 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

KAN ENG SERVICES LIMITED

KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KAN ENG SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: K A Nelson
Ms C Macaulay





SECRETARY:





REGISTERED OFFICE: 19 Lumsden Way
Balmedie
Aberdeen
AB23 8TS





REGISTERED NUMBER: SC582559 (Scotland)





ACCOUNTANTS: Bon Accord Accountancy Limited
71 Charleston Road North
Cove
Aberdeen
Aberdeenshire
AB12 3SZ

KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,590 16,680
Investments 5 6,850 6,850
27,440 23,530

CURRENT ASSETS
Debtors 6 19,337 19,486
Cash at bank 100,449 90,737
119,786 110,223
CREDITORS
Amounts falling due within one year 7 32,785 27,030
NET CURRENT ASSETS 87,001 83,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,441

106,723

CREDITORS
Amounts falling due after more than one
year

8

(9,207

)

(12,804

)

PROVISIONS FOR LIABILITIES (5,456 ) (4,421 )
NET ASSETS 99,778 89,498

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 99,768 89,488
SHAREHOLDERS' FUNDS 99,778 89,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





K A Nelson - Director


KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Kan Eng Services Limited is a private company, limited by shares , registered in Scotland. 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.

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 etc - 33% on cost and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 19,092
Additions 11,035
At 30 November 2023 30,127
DEPRECIATION
At 1 December 2022 2,412
Charge for year 7,125
At 30 November 2023 9,537
NET BOOK VALUE
At 30 November 2023 20,590
At 30 November 2022 16,680

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2022
and 30 November 2023 6,850
NET BOOK VALUE
At 30 November 2023 6,850
At 30 November 2022 6,850

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 19,337 19,224
Other debtors - 262
19,337 19,486

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 3,597 3,597
Trade creditors 817 851
Taxation and social security 27,348 21,559
Other creditors 1,023 1,023
32,785 27,030

KAN ENG SERVICES LIMITED (REGISTERED NUMBER: SC582559)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 9,207 12,804