ACCOUNTS - Final Accounts

Company registration number: 09358181

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	KLM ENGINEERING CONSULTING LIMITED


KLM ENGINEERING CONSULTING LIMITED

COMPANY INFORMATION

Director	Miss K L Mansfield


Registered number	09358181


Registered office	77 Northey Avenue
	Cheam
	Sutton
	Surrey
	SM2 7HU


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


KLM ENGINEERING CONSULTING LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


KLM ENGINEERING CONSULTING LIMITED REGISTERED NUMBER:09358181

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	494		12,634
Bank and cash balances		79,088		96,397
		79,582		109,031
Creditors: amounts falling due within one year	5	(5,235)		(33,456)
Net current assets			74,347		75,575
Total assets less current liabilities			74,347		75,575

Net assets			74,347		75,575

Capital and reserves
Called up share capital	1	1
Profit and loss account	74,346	75,574
	74,347	75,575

Page 1


KLM ENGINEERING CONSULTING LIMITED REGISTERED NUMBER:09358181

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Miss K L Mansfield

Director

Date: 23 December 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2


KLM ENGINEERING CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

KLM Engineering Consulting Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3


KLM ENGINEERING CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 -1).

Debtors

					2025	2024
					£	£


Trade debtors	-	12,634
Other debtors	494	-
	494	12,634

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	23,003
Other taxation and social security	-	5,133
Other creditors	2,250	2,355
Accruals and deferred income	2,985	2,965
	5,235	33,456

6.	Transactions with Directors
	At the year end the company owed the director £2,250 (2024 - £2,355). No interest is charged on this loan.

Page 4