JKP Engineering Limited - Filleted accounts

Registered number

SC421435

JKP Engineering Limited

Filleted Accounts

29 April 2025

JKP Engineering Limited
Registered number:		SC421435
Balance Sheet
as at 29 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		193,406			193,406

Current assets
Cash at bank and in hand		4,008			2,883

Creditors: amounts falling due within one year	4	(85,421)			(88,503)

Net current liabilities			(81,413)			(85,620)

Net assets			111,993			107,786

Capital and reserves
Called up share capital			100			100
Profit and loss account			111,893			107,686

Shareholders' funds			111,993			107,786

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Berg
Director
Approved by the board on 8 January 2026

JKP Engineering Limited
Notes to the Accounts
for the year ended 29 April 2025


1	Accounting policies

	Basis of preparation
	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 is derived soley from rental income.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on at the following annual rates on all tangible fixed assets, other than freehold land, as follows:

	Plant and machinery	20% Straight Line

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 30 April 2024	193,406		3,878		197,284
	At 29 April 2025	193,406		3,878		197,284

	Depreciation
	At 30 April 2024	-		3,878		3,878
	At 29 April 2025	-		3,878		3,878

	Net book value
	At 29 April 2025	193,406		-		193,406
	At 29 April 2024	193,406		-		193,406


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Corporation tax			1,221		2,168
	Other creditors			84,200		86,335
				85,421		88,503


5	Other information

	JKP Engineering Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	66 Duncanson Drive
	Burntisland
	Fife
	KY3 9JS