IRIS Accounts Production v25.4.0.155 05342815 director 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05342815 2024-04-30 05342815 2025-04-30 05342815 2024-05-01 2025-04-30 05342815 2023-04-30 05342815 2023-05-01 2024-04-30 05342815 2024-04-30 05342815 ns15:EnglandWales 2024-05-01 2025-04-30 05342815 ns14:PoundSterling 2024-05-01 2025-04-30 05342815 ns10:Director1 2024-05-01 2025-04-30 05342815 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05342815 ns10:SmallEntities 2024-05-01 2025-04-30 05342815 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05342815 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 05342815 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05342815 ns10:FullAccounts 2024-05-01 2025-04-30 05342815 1 2024-05-01 2025-04-30 05342815 ns10:CompanySecretary1 2024-05-01 2025-04-30 05342815 ns10:RegisteredOffice 2024-05-01 2025-04-30 05342815 ns5:CurrentFinancialInstruments 2025-04-30 05342815 ns5:CurrentFinancialInstruments 2024-04-30 05342815 ns5:ShareCapital 2025-04-30 05342815 ns5:ShareCapital 2024-04-30 05342815 ns5:CapitalRedemptionReserve 2025-04-30 05342815 ns5:CapitalRedemptionReserve 2024-04-30 05342815 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 05342815 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05342815 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 05342815 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-05-01 2025-04-30 05342815 ns5:LandBuildings 2024-05-01 2025-04-30 05342815 ns5:PlantMachinery 2024-05-01 2025-04-30 05342815 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-30 05342815 ns5:LandBuildings 2024-04-30 05342815 ns5:PlantMachinery 2024-04-30 05342815 ns5:LandBuildings 2025-04-30 05342815 ns5:PlantMachinery 2025-04-30 05342815 ns5:LandBuildings 2024-04-30 05342815 ns5:PlantMachinery 2024-04-30 05342815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 05342815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 05342815 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05342815 ns5:CapitalRedemptionReserve 2024-04-30 05342815 ns5:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30

REGISTERED NUMBER: 05342815 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

KMR ENGINEERING LIMITED

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KMR ENGINEERING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | K P Horwood

| SECRETARY: | Mrs C Low

| REGISTERED OFFICE: | Lady Lane

| Hadleigh

| Ipswich

| Suffolk

| IP7 6BQ

| REGISTERED NUMBER: | 05342815 (England and Wales)

| ACCOUNTANTS: | Walter Wright

| Chartered Accountants

| 89 High Street

| Hadleigh

| Ipswich

| Suffolk

| IP7 5EA

| BANKERS: | Barclays Bank plc

| 41 High Street

| Hadleigh

| Ipswich

| Suffolk

| IP7 5AN

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,973 |  | - |  |

Tangible assets | 5 | 979,526 |  | 986,075 |  |

983,499 |  | 986,075 |  |

CURRENT ASSETS

Stocks | 194,759 |  | 241,978 |  |

Debtors | 6 | 301,500 |  | 290,257 |  |

Cash at bank and in hand | 665,040 |  | 1,211,228 |  |

1,161,299 |  | 1,743,463 |  |

CREDITORS

Amounts falling due within one year | 7 | 293,369 |  | 275,788 |  |

NET CURRENT ASSETS | 867,930 |  | 1,467,675 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,851,429 |  | 2,453,750 |  |

PROVISIONS FOR LIABILITIES | 72,743 |  | 74,339 |  |

NET ASSETS | 1,778,686 |  | 2,379,411 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 3 |  |

Capital redemption reserve | 8 | 2 |  | - |  |

Retained earnings | 8 | 1,778,683 |  | 2,379,408 |  |

SHAREHOLDERS' FUNDS | 1,778,686 |  | 2,379,411 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

BALANCE SHEET - continued

30 APRIL 2025

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 director and authorised for issue on 15 January 2026 and were signed by:

K P Horwood - Director

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| KMR Engineering Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 the sales of goods and services, is recognised on dispatch of the goods or provision of the service and excludes value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 33% on cost, 25% on cost, 25% on reducing balance, 20% on cost and 10% on cost

| The directors consider that properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit and loss account. The directors perform annual impairment reviews to ensure that the recoverable amount is not lower than the carrying value.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans from / to related parties.

| 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.

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Going concern

| After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the going concern basis has continued to be used in preparing the accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 4,040 |  |

| At 30 April 2025 | 4,040 |  |

| AMORTISATION

| Charge for year | 67 |  |

| At 30 April 2025 | 67 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,973 |  |

KMR ENGINEERING LIMITED (REGISTERED NUMBER: 05342815)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 754,966 |  | 822,001 |  | 1,576,967 |  |

| Additions | - |  | 45,825 |  | 45,825 |  |

| At 30 April 2025 | 754,966 |  | 867,826 |  | 1,622,792 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 590,892 |  | 590,892 |  |

| Charge for year | - |  | 52,374 |  | 52,374 |  |

| At 30 April 2025 | - |  | 643,266 |  | 643,266 |  |

| NET BOOK VALUE

| At 30 April 2025 | 754,966 |  | 224,560 |  | 979,526 |  |

| At 30 April 2024 | 754,966 |  | 231,109 |  | 986,075 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 300,053 |  | 287,635 |  |

| Other debtors | 1,447 |  | 2,622 |  |

301,500 |  | 290,257 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 122,246 |  | 132,363 |  |

| Taxation and social security | 151,493 |  | 103,433 |  |

| Other creditors | 19,630 |  | 39,992 |  |

293,369 |  | 275,788 |  |

8. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 May 2024 | 2,379,408 |  | - |  | 2,379,408 |  |

| Profit for the year | 303,321 |  | 303,321 |  |

| Dividends | (37,796 | ) | (37,796 | ) |

| Purchase of own shares | (866,250 | ) | 2 |  | (866,248 | ) |

| At 30 April 2025 | 1,778,683 |  | 2 |  | 1,778,685 |  |