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Company Registration No. 06239944 (England and Wales)
K & E Commercials Limited Unaudited accounts for the year ended 31 May 2024
K & E Commercials Limited Unaudited accounts Contents
Page
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K & E Commercials Limited Company Information for the year ended 31 May 2024
Directors
Keith Jenkins Elizabeth Jenkins
Company Number
06239944 (England and Wales)
Registered Office
41, Heol Morfa Village Farm Industrial Estate Pyle, Bridgend CF33 6BP
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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K & E Commercials Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
189,259 
191,155 
Current assets
Inventories
1,450 
1,450 
Debtors
70,837 
47,618 
Cash at bank and in hand
38,957 
43,930 
111,244 
92,998 
Creditors: amounts falling due within one year
(149,809)
(133,538)
Net current liabilities
(38,565)
(40,540)
Net assets
150,694 
150,615 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
149,694 
149,615 
Shareholders' funds
150,694 
150,615 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by
Keith Jenkins Director Company Registration No. 06239944
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K & E Commercials Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
K & E Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 06239944. The registered office is 41, Heol Morfa, Village Farm Industrial Estate, Pyle, Bridgend, CF33 6BP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Motor vehicles
5 years
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
181,673 
1,058 
15,162 
197,893 
At 31 May 2024
181,673 
1,058 
15,162 
197,893 
Depreciation
At 1 June 2023
- 
212 
6,526 
6,738 
Charge for the year
- 
169 
1,727 
1,896 
At 31 May 2024
- 
381 
8,253 
8,634 
Net book value
At 31 May 2024
181,673 
677 
6,909 
189,259 
At 31 May 2023
181,673 
846 
8,636 
191,155 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
70,837 
47,618 
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K & E Commercials Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,397 
5,575 
Trade creditors
13,538 
8,953 
Taxes and social security
2,668 
- 
Other creditors
4,631 
8,261 
Loans from directors
118,575 
110,749 
149,809 
133,538 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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