KPA Consulting Engineers Limited 06747596 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is consulting structural engineering services. Digita Accounts Production Advanced 6.30.9574.0 true true 06747596 2023-12-01 2024-11-30 06747596 2024-11-30 06747596 bus:CompanySecretary1 1 2024-11-30 06747596 bus:Director1 1 2024-11-30 06747596 bus:Director3 1 2024-11-30 06747596 bus:OrdinaryShareClass1 2024-11-30 06747596 bus:OrdinaryShareClass2 2024-11-30 06747596 bus:OrdinaryShareClass3 2024-11-30 06747596 bus:OrdinaryShareClass4 2024-11-30 06747596 core:RetainedEarningsAccumulatedLosses 2024-11-30 06747596 core:ShareCapital 2024-11-30 06747596 core:CurrentFinancialInstruments 2024-11-30 06747596 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 06747596 core:FurnitureFittings 2024-11-30 06747596 core:MotorVehicles 2024-11-30 06747596 core:PlantMachinery 2024-11-30 06747596 bus:SmallEntities 2023-12-01 2024-11-30 06747596 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 06747596 bus:FullAccounts 2023-12-01 2024-11-30 06747596 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 06747596 bus:RegisteredOffice 2023-12-01 2024-11-30 06747596 bus:CompanySecretary1 2023-12-01 2024-11-30 06747596 bus:CompanySecretary1 1 2023-12-01 2024-11-30 06747596 bus:Director1 2023-12-01 2024-11-30 06747596 bus:Director1 1 2023-12-01 2024-11-30 06747596 bus:Director3 2023-12-01 2024-11-30 06747596 bus:Director3 1 2023-12-01 2024-11-30 06747596 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 06747596 bus:OrdinaryShareClass2 2023-12-01 2024-11-30 06747596 bus:OrdinaryShareClass3 2023-12-01 2024-11-30 06747596 bus:OrdinaryShareClass4 2023-12-01 2024-11-30 06747596 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06747596 core:FurnitureFittings 2023-12-01 2024-11-30 06747596 core:MotorVehicles 2023-12-01 2024-11-30 06747596 core:PlantMachinery 2023-12-01 2024-11-30 06747596 core:Vehicles 2023-12-01 2024-11-30 06747596 countries:AllCountries 2023-12-01 2024-11-30 06747596 2023-11-30 06747596 bus:CompanySecretary1 1 2023-11-30 06747596 bus:Director1 1 2023-11-30 06747596 bus:Director3 1 2023-11-30 06747596 core:FurnitureFittings 2023-11-30 06747596 core:MotorVehicles 2023-11-30 06747596 core:PlantMachinery 2023-11-30 06747596 2022-12-01 2023-11-30 06747596 2023-11-30 06747596 bus:CompanySecretary1 1 2023-11-30 06747596 bus:Director1 1 2023-11-30 06747596 bus:Director3 1 2023-11-30 06747596 bus:OrdinaryShareClass1 2023-11-30 06747596 bus:OrdinaryShareClass2 2023-11-30 06747596 bus:OrdinaryShareClass3 2023-11-30 06747596 bus:OrdinaryShareClass4 2023-11-30 06747596 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-11-30 06747596 core:ShareCapital core:PreviouslyStatedAmount 2023-11-30 06747596 core:CurrentFinancialInstruments 2023-11-30 06747596 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 06747596 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2023-11-30 06747596 core:FurnitureFittings 2023-11-30 06747596 core:MotorVehicles 2023-11-30 06747596 core:PlantMachinery 2023-11-30 06747596 core:PreviouslyStatedAmount 2023-11-30 06747596 bus:CompanySecretary1 1 2022-12-01 2023-11-30 06747596 bus:Director1 1 2022-12-01 2023-11-30 06747596 bus:Director3 1 2022-12-01 2023-11-30 06747596 bus:CompanySecretary1 1 2022-11-30 06747596 bus:Director1 1 2022-11-30 06747596 bus:Director3 1 2022-11-30 iso4217:GBP xbrli:pure xbrli:shares

Filleted

Registration number: 06747596

KPA Consulting Engineers Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2024

 

KPA Consulting Engineers Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Financial Statements

4 to 9

 

KPA Consulting Engineers Limited

Company Information

Directors

Mr J J Kearney

Mr K Painter

Company secretary

Mrs G Painter

Registered office

Henbury Cottage
Southgate Road
Southgate
Swansea
SA3 2BT

 

KPA Consulting Engineers Limited

(Registration number: 06747596)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

13,038

14,481

Current assets

 

Debtors

6

80,907

78,351

Cash at bank and in hand

 

55,286

124,292

 

136,193

202,643

Creditors: Amounts falling due within one year

7

(48,048)

(50,014)

Net current assets

 

88,145

152,629

Total assets less current liabilities

 

101,183

167,110

Provisions for liabilities

(2,477)

(2,752)

Net assets

 

98,706

164,358

Capital and reserves

 

Called up share capital

53

53

Profit and loss account

98,653

164,305

Total equity

 

98,706

164,358

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

 

KPA Consulting Engineers Limited

(Registration number: 06747596)
Balance Sheet as at 30 November 2024

Approved and authorised by the Board on 23 April 2025 and signed on its behalf by:
 

.........................................
Mr J J Kearney
Director

.........................................
Mr K Painter
Director

 
     
 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Henbury Cottage
Southgate Road
Southgate
Swansea
SA3 2BT

These financial statements were authorised for issue by the Board on 23 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

33% Reducing balance basis

Motor vehicles

25% Reducing balance basis

Fixtures and fittings

25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

5,233

4,588

 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 December 2023

7,985

19,642

15,580

43,207

Additions

-

3,896

-

3,896

Disposals

-

(970)

-

(970)

At 30 November 2024

7,985

22,568

15,580

46,133

Depreciation

At 1 December 2023

4,958

9,184

14,584

28,726

Charge for the year

756

4,227

249

5,232

Eliminated on disposal

-

(863)

-

(863)

At 30 November 2024

5,714

12,548

14,833

33,095

Carrying amount

At 30 November 2024

2,271

10,020

747

13,038

At 30 November 2023

3,027

10,458

996

14,481

6

Debtors

2024
£

2023
£

Trade debtors

78,989

38,588

Prepayments

1,918

19,862

Other debtors

-

19,901

80,907

78,351

 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Taxation and social security

 

27,887

21,375

Outstanding defined contribution pension costs

 

333

330

Corporation tax liability

 

18,077

26,419

Other creditors

 

1,751

1,890

 

48,048

50,014

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary Share Captal of £1 each

50

50

50

50

Ordinary Share Class A of £1 each

1

1

1

1

Ordinary Share Class B of £1 each

1

1

1

1

Ordinary Share Class C of £1 each

1

1

1

1

 

53

53

53

53

 

KPA Consulting Engineers Limited

Notes to the Financial Statements for the Year Ended 30 November 2024

9

Related party transactions

Transactions with directors

2024

At 1 December 2023
£

Advances to director
£

Repayments by director
£

At 30 November 2024
£

Mr J J Kearney

Interest free loan repayable on demand

-

(3,000)

3,000

-

         
       

Mrs G Painter

Interest free loan repayable on demand

9,950

(9,950)

-

-

         
       

Mr K Painter

Interest free loan repayable on demand

9,948

(9,948)

-

-

         
       

 

2023

At 1 December 2022
£

Advances to director
£

At 30 November 2023
£

Mr J J Kearney

Interest free loan repayable on demand

(1,906)

1,906

-

       
     

Mrs G Painter

Interest free loan repayable on demand

(1,906)

11,856

9,950

       
     

Mr K Painter

Interest free loan repayable on demand

(1,908)

11,856

9,948