Kupiken Consulting Engineers Limited

Kupiken Consulting Engineers Limited
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Statement of financial position	3
Notes to the financial statements	4

Kupiken Consulting Engineers Limited
Company Information
For the year ended 31 August 2025

Director	Kwok Kuen Leung
Registered Number	12139395
Registered Office	517-519 King Street Longton Stoke-on-trent ST3 1HD

1

Kupiken Consulting Engineers Limited
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents their annual report and the financial statements for the year ended 31 August 2025

Principal activities

The company's principal activity during the year was engineering related scientific and technical consulting activities.

Director

The director who served the company throughout the year was as follows:

Kwok Kuen Leung

Statement of director's responsibilities

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Kwok Kuen Leung
Director

Date approved: 04 October 2025

2

Registered Number: 12139395 Kupiken Consulting Engineers Limited
Statement of Financial Position
As at 31 August 2025

	Notes	31/08/2025 £	31/08/2024 £
Fixed assets
Tangible fixed assets	3	4,748	4,223
		4,748	4,223
Current assets
Debtors	4	439	650
Cash at bank and in hand		51,113	49,085
		51,552	49,735
Creditors: amount falling due within one year	5	(18,389)	(16,868)
Net current assets		33,163	32,867

Total assets less current liabilities		37,911	37,090
Net assets		37,911	37,090

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		37,909	37,088
Shareholders' funds		37,911	37,090

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 04 October 2025 and were signed by:

-------------------------------
Kwok Kuen Leung
Director

3

Kupiken Consulting Engineers Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Kupiken Consulting Engineers Limited is a private company, limited by shares, registered in England and Wales, registration number 12139395, registration address 517-519 King Street, Longton Stoke-on-trent, ST3 1HD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of services supplied by the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	33.33% Straight Line
Fixtures & Fittings	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
At 01 September 2024	1,471	17,730	19,201
Additions	-	2,194	2,194
Disposals	-	-	-
At 31 August 2025	1,471	19,924	21,395
Depreciation
At 01 September 2024	252	14,726	14,978
Charge for year	305	1,364	1,669
On disposals	-	-	-
At 31 August 2025	557	16,090	16,647
Net book values
Closing balance as at 31 August 2025	914	3,834	4,748
Opening balance as at 01 September 2024	1,219	3,004	4,223

4.

Debtors: amounts falling due within one year

	31/08/2025 £	31/08/2024 £
Trade Debtors	0	300
Prepayments & Accrued Income	439	350
	439	650

5.

Creditors: amount falling due within one year

	31/08/2025 £	31/08/2024 £
Corporation Tax	7,880	6,455
PAYE & Social Security	34	0
Accrued Expenses	92	92
Director's Current Accounts	10,383	10,321
	18,389	16,868

6.

Share Capital

Allotted, called up and fully paid	31/08/2025 £	31/08/2024 £
1 Ordinary share of £1.00 each	1	1
1 Class A share of £1.00 each	1	1
	2	2

4

Registered Number: 12139395
England and Wales
KUPIKEN CONSULTING ENGINEERS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025