Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31truetrue2023-04-01false1No description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09358181 2023-04-01 2024-03-31 09358181 2024-03-31 09358181 2022-04-01 2023-03-31 09358181 2023-03-31 09358181 c:Director1 2023-04-01 2024-03-31 09358181 d:CurrentFinancialInstruments 2024-03-31 09358181 d:CurrentFinancialInstruments 2023-03-31 09358181 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09358181 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09358181 d:ShareCapital 2024-03-31 09358181 d:ShareCapital 2023-03-31 09358181 d:RetainedEarningsAccumulatedLosses 2024-03-31 09358181 d:RetainedEarningsAccumulatedLosses 2023-03-31 09358181 c:FRS102 2023-04-01 2024-03-31 09358181 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09358181 c:FullAccounts 2023-04-01 2024-03-31 09358181 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09358181 2 2023-04-01 2024-03-31 09358181 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 09358181







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


KLM ENGINEERING CONSULTING LIMITED






































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KLM ENGINEERING CONSULTING LIMITED
REGISTERED NUMBER:09358181



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,634
577

Bank and cash balances
  
96,397
72,122

  
109,031
72,699

Creditors: amounts falling due within one year
 5 
(33,456)
(3,027)

Net current assets
  
 
 
75,575
 
 
69,672

Total assets less current liabilities
  
75,575
69,672

  

Net assets
  
75,575
69,672


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
75,574
69,671

  
75,575
69,672


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Miss K L Mansfield
Director

Date: 5 November 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


KLM ENGINEERING CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

KLM Engineering Consulting Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is  registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

 


KLM ENGINEERING CONSULTING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
12,634
-

Other debtors
-
577

12,634
577



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
23,003
-

Other taxation and social security
5,133
-

Other creditors
2,355
652

Accruals and deferred income
2,965
2,375

33,456
3,027



6.


Related party transactions

At the year end the company owed the director £2,355 (2023 - £652). No interest is charged on this loan.

 
Page 3