REGISTERED NUMBER: 08741791 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

KJE Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Jones

S H Walker

SECRETARY:

REGISTERED OFFICE:

122 Winchcombe Street

Cheltenham

Gloucestershire

GL52 2NW

REGISTERED NUMBER:

08741791 (England and Wales)

ACCOUNTANTS:

Crossley and Co.

122 Winchcombe Street

Cheltenham

Gloucestershire

GL52 2NW

FIXED ASSETS

Tangible assets

4

273,038

263,262

CURRENT ASSETS

Stocks

121,223

145,024

Debtors

5

211,164

241,640

Cash at bank

315,027

392,255

647,414

778,919

CREDITORS

Amounts falling due within one year

6

293,739

261,717

NET CURRENT ASSETS

353,675

517,202

TOTAL ASSETS LESS CURRENT LIABILITIES

626,713

780,464

CREDITORS

Amounts falling due after more than one year

7

(115,008

)

(121,262

)

PROVISIONS FOR LIABILITIES

(63,500

)

(46,171

)

NET ASSETS

448,205

613,031

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

448,195

613,021

SHAREHOLDERS' FUNDS

448,205

613,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 September 2025 and were signed on its behalf by:

S H Walker - Director

1.	STATUTORY INFORMATION

KJE Engineering Ltd 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

595,879

Additions

43,600

At 31 December 2024

639,479

DEPRECIATION

At 1 January 2024

332,617

Charge for year

33,824

At 31 December 2024

366,441

NET BOOK VALUE

At 31 December 2024

273,038

At 31 December 2023

263,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

180,447

204,596

Other debtors

30,717

37,044

211,164

241,640

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

112,835

160,566

Taxation and social security

177,930

101,150

Other creditors

2,974

1

293,739

261,717

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

83,553

83,186

Other creditors

31,455

38,076

115,008

121,262

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

31,455

38,076