REGISTERED NUMBER: 13622760 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE KILN ENGINEER LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

2,538

2,634

Current assets

Stocks

7,500

7,500

Debtors

5

92,524

49,098

Cash at bank

6,183

3,378

106,207

59,976

Creditors

Amounts falling due within one year

6

63,381

42,142

Net current assets

42,826

17,834

Total assets less current liabilities

45,364

20,468

Provisions for liabilities

8

575

500

Net assets

44,789

19,968

Capital and reserves

Called up share capital

9

2

2

Retained earnings

44,787

19,966

Shareholders' funds

44,789

19,968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of comprehensive income has not been delivered.

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

Mrs M Slade - Director

1.	Statutory information

The Kiln Engineer Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13622760. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, England, BH21 1JS and business address is Unit 10, Stanley Green Crescent Trading Estate, Stanley Green Road, Oakdale, Poole, BH15 3TH.

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 represents sale and repair of kiln equipment and services provided in relation to the implementation of industrial process and production, net of value added tax.

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

Computer equipment

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 7 (2024 - 6 ) .

4.	Tangible fixed assets

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 April 2024

419

4,264

4,683

Additions

-

749

749

At 31 March 2025

419

5,013

5,432

Depreciation

At 1 April 2024

183

1,866

2,049

Charge for year

59

786

845

At 31 March 2025

242

2,652

2,894

Net book value

At 31 March 2025

177

2,361

2,538

At 31 March 2024

236

2,398

2,634

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

89,711

46,285

Other debtors

1,688

1,688

Prepayments

1,125

1,125

92,524

49,098

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

6,925

7,392

Tax

19,052

9,920

Social security and other taxes

3,392

-

Pensions

146

141

VAT

14,081

6,929

Other creditors

15,068

13,044

Directors' current accounts

1,987

2,116

Accruals and deferred income

2,730

2,600

63,381

42,142

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

8,100

8,100

Between one and five years

8,100

16,200

16,200

24,300

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

575

500

Deferred

tax

£

Balance at 1 April 2024

500

Provided during year

75

Balance at 31 March 2025

575

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	Ultimate controlling party

The Company is under the control of the Director Mr S Hamilton and Mr A Hamilton by virtue of their combined 100% holding of the issued voting share capital of the Company.