Registered number
SC421435
JKP Engineering Limited
Filleted Accounts
29 April 2024
JKP Engineering Limited
Registered number: SC421435
Balance Sheet
as at 29 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 193,406 193,406
Current assets
Cash at bank and in hand 2,883 3,331
Creditors: amounts falling due within one year 4 (88,503) (96,193)
Net current liabilities (85,620) (92,862)
Net assets 107,786 100,544
Capital and reserves
Called up share capital 100 100
Profit and loss account 107,686 100,444
Shareholders' funds 107,786 100,544
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Berg
Director
Approved by the board on 5 November 2024
JKP Engineering Limited
Notes to the Accounts
for the year ended 29 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is derived soley from rental income.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on at the following annual rates on all tangible fixed assets, other than freehold land, as follows:
Plant and machinery 20% Straight Line
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current periods. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 30 April 2023 193,406 3,878 197,284
At 29 April 2024 193,406 3,878 197,284
Depreciation
At 30 April 2023 - 3,878 3,878
At 29 April 2024 - 3,878 3,878
Net book value
At 29 April 2024 193,406 - 193,406
At 29 April 2023 193,406 - 193,406
4 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 2,168 875
Other creditors 86,335 95,318
88,503 96,193
5 Other information
JKP Engineering Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
66 Duncanson Drive
Burntisland
Fife
KY3 9JS
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