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REGISTERED NUMBER: 04556468 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

KCJ ENGINEERING LIMITED

KCJ ENGINEERING LIMITED (REGISTERED NUMBER: 04556468)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

KCJ ENGINEERING LIMITED

Company Information
for the Year Ended 30 November 2024







DIRECTORS: H J Davies
C F Wegener





SECRETARY: T C Wegener





REGISTERED OFFICE: 84 Seawall Road
Cardiff
CF24 5TH





REGISTERED NUMBER: 04556468 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

KCJ ENGINEERING LIMITED (REGISTERED NUMBER: 04556468)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,725 3,487

CURRENT ASSETS
Stocks 405 380
Debtors 5 16,838 26,214
Cash at bank 7,434 10,254
24,677 36,848
CREDITORS
Amounts falling due within one year 6 22,913 39,319
NET CURRENT ASSETS/(LIABILITIES) 1,764 (2,471 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,489

1,016

PROVISIONS FOR LIABILITIES 855 855
NET ASSETS 3,634 161

CAPITAL AND RESERVES
Called up share capital 200 100
Retained earnings 3,434 61
SHAREHOLDERS' FUNDS 3,634 161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2025 and were signed on its behalf by:



H J Davies - Director



C F Wegener - Director


KCJ ENGINEERING LIMITED (REGISTERED NUMBER: 04556468)

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

1. STATUTORY INFORMATION

KCJ Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

KCJ ENGINEERING LIMITED (REGISTERED NUMBER: 04556468)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023
and 30 November 2024 24,079 33 24,995 2,770 51,877
DEPRECIATION
At 1 December 2023 23,384 32 22,241 2,733 48,390
Charge for year 174 - 551 37 762
At 30 November 2024 23,558 32 22,792 2,770 49,152
NET BOOK VALUE
At 30 November 2024 521 1 2,203 - 2,725
At 30 November 2023 695 1 2,754 37 3,487

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 11,838 20,214
Other debtors 5,000 6,000
16,838 26,214

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Taxation and social security 13,148 10,044
Other creditors 9,765 29,275
22,913 39,319

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
G Vardon
Balance outstanding at start of year - 4,655
Amounts advanced - 8,790
Amounts repaid - (13,445 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

H J Davies
Balance outstanding at start of year 6,000 836
Amounts advanced 27,550 18,609
Amounts repaid (33,550 ) (13,445 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,000

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
KCJ Engineering Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KCJ Engineering Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of KCJ Engineering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KCJ Engineering Limited and state those matters that we have agreed to state to the Board of Directors of KCJ Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KCJ Engineering Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that KCJ Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KCJ Engineering Limited. You consider that KCJ Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KCJ Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


22 August 2025