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KJS ELECTRICAL CONTRACTING LTD

Registered Number
SC740393
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

KJS ELECTRICAL CONTRACTING LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Kristian James Syczynski

Registered Address

8 Woodburn Road
Glenrothes
KY7 5AY

Registered Number

SC740393 (Scotland)
KJS ELECTRICAL CONTRACTING LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,1649,748
8,1649,748
Current assets
Debtors4-4,139
Cash at bank and on hand22,3508,575
22,35012,714
Creditors amounts falling due within one year5(9,283)(9,346)
Net current assets (liabilities)13,0673,368
Total assets less current liabilities21,23113,116
Provisions for liabilities(1,551)(1,852)
Net assets19,68011,264
Capital and reserves
Called up share capital11
Profit and loss account19,67911,263
Shareholders' funds19,68011,264
The financial statements were approved and authorised for issue by the Director on 21 May 2025, and are signed on its behalf by:
Kristian James Syczynski
Director
Registered Company No. SC740393
KJS ELECTRICAL CONTRACTING LTD
Notes to the Financial Statements
for the year ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
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:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 23-12,50055913,059
Additions157-799956
At 31 August 2415712,5001,35814,015
Depreciation and impairment
At 01 September 23-3,1251863,311
Charge for year22,3441942,540
At 31 August 2425,4693805,851
Net book value
At 31 August 241557,0319788,164
At 31 August 23-9,3753739,748
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,188
Other debtors-2,804
Prepayments and accrued income-147
Total-4,139
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security8,0347,036
Other creditors481,170
Accrued liabilities and deferred income1,2011,140
Total9,2839,346