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KATONI ENGINEERING LTD

Registered Number
SC371211
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2024

KATONI ENGINEERING LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

MACLEAN, John Stuart

Registered Address

64 Queens Road
Aberdeen
AB15 4YE

Registered Number

SC371211 (Scotland)
KATONI ENGINEERING LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,476-
Tangible assets4107,144118,437
111,620118,437
Current assets
Stocks586,423520,524
Debtors62,262,9101,585,854
Cash at bank and on hand503,304382,221
2,852,6372,488,599
Creditors amounts falling due within one year7(996,435)(845,869)
Net current assets (liabilities)1,856,2021,642,730
Total assets less current liabilities1,967,8221,761,167
Creditors amounts falling due after one year8(1,329,352)(1,329,352)
Provisions for liabilities9(21,429)(9,772)
Net assets617,041422,043
Capital and reserves
Called up share capital1,918,0001,918,000
Profit and loss account(1,300,959)(1,495,957)
Shareholders' funds617,041422,043
The financial statements were approved and authorised for issue by the Director on 19 February 2025, and are signed on its behalf by:
MACLEAN, John Stuart
Director
Registered Company No. SC371211
KATONI ENGINEERING LTD
Notes to the Financial Statements
for the year ended 31 May 2024

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 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.
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.
Intangible assets
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Software 33% on cost
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:

Straight line (years)
Fixtures and fittings3
Vehicles4
Office Equipment3
Stocks and work in progress
Stocks 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 year4833
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2373,19473,194
Additions4,4764,476
At 31 May 2477,67077,670
Amortisation and impairment
At 01 June 2373,19473,194
At 31 May 2473,19473,194
Net book value
At 31 May 244,4764,476
At 31 May 23--
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 2311,67112,558239,195263,424
Additions-6,34239,57245,914
At 31 May 2411,67118,900278,767309,338
Depreciation and impairment
At 01 June 2311,6712,888130,428144,987
Charge for year-5,02952,17857,207
At 31 May 2411,6717,917182,606202,194
Net book value
At 31 May 24-10,98396,161107,144
At 31 May 23-9,670108,767118,437
5.Stocks

2024

2023

££
Work in progress86,423520,524
Total86,423520,524
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,451,069716,023
Other debtors675,963729,734
Prepayments and accrued income135,878140,097
Total2,262,9101,585,854
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables651,431558,531
Taxation and social security74,41469,200
Other creditors25,370123,995
Accrued liabilities and deferred income245,22094,143
Total996,435845,869
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.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors1,329,3521,329,352
Total1,329,3521,329,352
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)21,4299,772
Total21,4299,772