2023-05-012024-04-302024-04-30false07995374K M MOTOR ENGINEERING LIMITED2025-01-2745200falseiso4217:GBPxbrli:pure079953742023-05-01079953742024-04-30079953742023-05-012024-04-30079953742022-05-01079953742023-04-30079953742022-05-012023-04-3007995374bus:SmallEntities2023-05-012024-04-3007995374bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3007995374bus:FullAccounts2023-05-012024-04-3007995374bus:PrivateLimitedCompanyLtd2023-05-012024-04-3007995374core:WithinOneYear2024-04-3007995374core:AfterOneYear2024-04-3007995374core:WithinOneYear2023-04-3007995374core:AfterOneYear2023-04-3007995374core:ShareCapital2024-04-3007995374core:SharePremium2024-04-3007995374core:RevaluationReserve2024-04-3007995374core:OtherReservesSubtotal2024-04-3007995374core:RetainedEarningsAccumulatedLosses2024-04-3007995374core:ShareCapital2023-04-3007995374core:SharePremium2023-04-3007995374core:RevaluationReserve2023-04-3007995374core:OtherReservesSubtotal2023-04-3007995374core:RetainedEarningsAccumulatedLosses2023-04-3007995374core:LandBuildings2024-04-3007995374core:PlantMachinery2024-04-3007995374core:Vehicles2024-04-3007995374core:FurnitureFittings2024-04-3007995374core:OfficeEquipment2024-04-3007995374core:NetGoodwill2024-04-3007995374core:IntangibleAssetsOtherThanGoodwill2024-04-3007995374core:ListedExchangeTraded2024-04-3007995374core:UnlistedNon-exchangeTraded2024-04-3007995374core:LandBuildings2023-04-3007995374core:PlantMachinery2023-04-3007995374core:Vehicles2023-04-3007995374core:FurnitureFittings2023-04-3007995374core:OfficeEquipment2023-04-3007995374core:NetGoodwill2023-04-3007995374core:IntangibleAssetsOtherThanGoodwill2023-04-3007995374core:ListedExchangeTraded2023-04-3007995374core:UnlistedNon-exchangeTraded2023-04-3007995374core:LandBuildings2023-05-012024-04-3007995374core:PlantMachinery2023-05-012024-04-3007995374core:Vehicles2023-05-012024-04-3007995374core:FurnitureFittings2023-05-012024-04-3007995374core:OfficeEquipment2023-05-012024-04-3007995374core:NetGoodwill2023-05-012024-04-3007995374core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007995374core:ListedExchangeTraded2023-05-012024-04-3007995374core:UnlistedNon-exchangeTraded2023-05-012024-04-3007995374core:MoreThanFiveYears2023-05-012024-04-3007995374core:Non-currentFinancialInstruments2024-04-3007995374core:Non-currentFinancialInstruments2023-04-3007995374dpl:CostSales2023-05-012024-04-3007995374dpl:DistributionCosts2023-05-012024-04-3007995374core:LandBuildings2023-05-012024-04-3007995374core:PlantMachinery2023-05-012024-04-3007995374core:Vehicles2023-05-012024-04-3007995374core:FurnitureFittings2023-05-012024-04-3007995374core:OfficeEquipment2023-05-012024-04-3007995374dpl:AdministrativeExpenses2023-05-012024-04-3007995374core:NetGoodwill2023-05-012024-04-3007995374core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3007995374dpl:GroupUndertakings2023-05-012024-04-3007995374dpl:ParticipatingInterests2023-05-012024-04-3007995374dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3007995374core:ListedExchangeTraded2023-05-012024-04-3007995374dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3007995374core:UnlistedNon-exchangeTraded2023-05-012024-04-3007995374dpl:CostSales2022-05-012023-04-3007995374dpl:DistributionCosts2022-05-012023-04-3007995374core:LandBuildings2022-05-012023-04-3007995374core:PlantMachinery2022-05-012023-04-3007995374core:Vehicles2022-05-012023-04-3007995374core:FurnitureFittings2022-05-012023-04-3007995374core:OfficeEquipment2022-05-012023-04-3007995374dpl:AdministrativeExpenses2022-05-012023-04-3007995374core:NetGoodwill2022-05-012023-04-3007995374core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3007995374dpl:GroupUndertakings2022-05-012023-04-3007995374dpl:ParticipatingInterests2022-05-012023-04-3007995374dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3007995374core:ListedExchangeTraded2022-05-012023-04-3007995374dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3007995374core:UnlistedNon-exchangeTraded2022-05-012023-04-3007995374core:NetGoodwill2024-04-3007995374core:IntangibleAssetsOtherThanGoodwill2024-04-3007995374core:LandBuildings2024-04-3007995374core:PlantMachinery2024-04-3007995374core:Vehicles2024-04-3007995374core:FurnitureFittings2024-04-3007995374core:OfficeEquipment2024-04-3007995374core:AfterOneYear2024-04-3007995374core:WithinOneYear2024-04-3007995374core:ListedExchangeTraded2024-04-3007995374core:UnlistedNon-exchangeTraded2024-04-3007995374core:ShareCapital2024-04-3007995374core:SharePremium2024-04-3007995374core:RevaluationReserve2024-04-3007995374core:OtherReservesSubtotal2024-04-3007995374core:RetainedEarningsAccumulatedLosses2024-04-3007995374core:NetGoodwill2023-04-3007995374core:IntangibleAssetsOtherThanGoodwill2023-04-3007995374core:LandBuildings2023-04-3007995374core:PlantMachinery2023-04-3007995374core:Vehicles2023-04-3007995374core:FurnitureFittings2023-04-3007995374core:OfficeEquipment2023-04-3007995374core:AfterOneYear2023-04-3007995374core:WithinOneYear2023-04-3007995374core:ListedExchangeTraded2023-04-3007995374core:UnlistedNon-exchangeTraded2023-04-3007995374core:ShareCapital2023-04-3007995374core:SharePremium2023-04-3007995374core:RevaluationReserve2023-04-3007995374core:OtherReservesSubtotal2023-04-3007995374core:RetainedEarningsAccumulatedLosses2023-04-3007995374core:NetGoodwill2022-05-0107995374core:IntangibleAssetsOtherThanGoodwill2022-05-0107995374core:LandBuildings2022-05-0107995374core:PlantMachinery2022-05-0107995374core:Vehicles2022-05-0107995374core:FurnitureFittings2022-05-0107995374core:OfficeEquipment2022-05-0107995374core:AfterOneYear2022-05-0107995374core:WithinOneYear2022-05-0107995374core:ListedExchangeTraded2022-05-0107995374core:UnlistedNon-exchangeTraded2022-05-0107995374core:ShareCapital2022-05-0107995374core:SharePremium2022-05-0107995374core:RevaluationReserve2022-05-0107995374core:OtherReservesSubtotal2022-05-0107995374core:RetainedEarningsAccumulatedLosses2022-05-0107995374core:AfterOneYear2023-05-012024-04-3007995374core:WithinOneYear2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3007995374core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3007995374core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3007995374core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3007995374core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3007995374core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3007995374bus:Director12023-05-012024-04-30

K M MOTOR ENGINEERING LIMITED

Registered Number
07995374
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

K M MOTOR ENGINEERING LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

MITCHELL, Kevin John

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

07995374 (England and Wales)
K M MOTOR ENGINEERING LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets412,72512,209
12,72512,209
Current assets
Stocks535,00035,000
Debtors31,51821,390
Cash at bank and on hand383,875353,672
450,393410,062
Creditors amounts falling due within one year6(60,729)(52,439)
Net current assets (liabilities)389,664357,623
Total assets less current liabilities402,389369,832
Net assets402,389369,832
Capital and reserves
Called up share capital11
Profit and loss account402,388369,831
Shareholders' funds402,389369,832
The financial statements were approved and authorised for issue by the Director on 27 January 2025, and are signed on its behalf by:
MITCHELL, Kevin John
Director
Registered Company No. 07995374
K M MOTOR ENGINEERING LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 2382,00082,000
At 30 April 2482,00082,000
Amortisation and impairment
At 01 May 2382,00082,000
At 30 April 2482,00082,000
Net book value
At 30 April 24--
At 30 April 23--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 2356,02294956,971
Additions4,630-4,630
At 30 April 2460,65294961,601
Depreciation and impairment
At 01 May 2344,34741544,762
Charge for year3,9801344,114
At 30 April 2448,32754948,876
Net book value
At 30 April 2412,32540012,725
At 30 April 2311,67553412,209
5.Stocks

2024

2023

££
Work in progress20,00020,000
Other stocks15,00015,000
Total35,00035,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,9541,158
Bank borrowings and overdrafts2,3841,776
Taxation and social security29,24536,411
Other creditors10,46611,144
Accrued liabilities and deferred income2,6801,950
Total60,72952,439
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.