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KILDAY ENGINEERING SERVICES LTD

Registered Number
SC807812
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

KILDAY ENGINEERING SERVICES LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | KILDAY, Zach William

Registered Address | 9a St. Marnock Place
| Kilmarnock
| KA1 1DU

Registered Number | SC807812 (Scotland)

KILDAY ENGINEERING SERVICES LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 23,251 |  |  |  | 22,702
|  |  |  | 23,251 |  |  |  | 22,702
Current assets |  |  |  |  |  |  |  |
Debtors |  | 15,504 |  |  |  | 7,300 |  |
Cash at bank and on hand |  | 84,296 |  |  |  | 59,275 |  |
|  | 99,800 |  |  |  | 66,575 |  |
Creditors amounts falling due within one year |  | (31,217) |  |  |  | (39,640) |  |
Net current assets (liabilities) |  |  |  | 68,583 |  |  |  | 26,935
Total assets less current liabilities |  |  |  | 91,834 |  |  |  | 49,637
Creditors amounts falling due after one year |  |  |  | (7,779) |  |  |  | (18,579)
Net assets |  |  |  | 84,055 |  |  |  | 31,058
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 83,955 |  |  |  | 30,958
Shareholders' funds |  |  |  | 84,055 |  |  |  | 31,058

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 April 2026, and are signed on its behalf by:
KILDAY, Zach William Director Registered Company No. SC807812

KILDAY ENGINEERING SERVICES LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 25 | 29,597
| Additions | 4,124
| At 31 March 26 | 33,721
| Depreciation and impairment
| At 01 April 25 | 6,894
| Charge for year | 3,575
| Other adjustments | 1
| At 31 March 26 | 10,470
| Net book value
| At 31 March 26 | 23,251
| At 31 March 25 | 22,702