Kleenoil Filtration Limited


Director	L.D. Layton


Company Secretary	L.D. Layton


Registered Address	Unit A, The Maltings, Fenton
	Lane, Sherburn In Elmet
	Leeds
	LS25 6EZ


Registered Number	02040801 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		164,789		80,127
			164,789		80,127
Current assets
Stocks	4	504,359		330,772
Debtors	5	386,730		438,490
Cash at bank and on hand		800		61,395
		891,889		830,657
Creditors amounts falling due within one year	6	(197,938)		(77,465)
Net current assets (liabilities)			693,951		753,192
Total assets less current liabilities			858,740		833,319
Creditors amounts falling due after one year	7		(15,775)		-
Provisions for liabilities	8		(35,600)		(13,500)
Net assets			807,365		819,819
Capital and reserves
Called up share capital			20,000		20,000
Profit and loss account			787,365		799,819
Shareholders' funds			807,365		819,819

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 Directors acknowledge 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 financial statements were approved and authorised for issue by the Board of Directors on 21 April 2026, and are signed on its behalf by:

L.D. Layton
Director
Registered Company No. 02040801

Kleenoil Filtration Limited

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The accounts 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.

	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).

	Revenue from sale of goods
	Turnover comprises the consideration received for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

	Deferred tax
	Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

	Tangible fixed assets and depreciation
	Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation. Depreciation is charged so as to write off the cost of assets over their estimated useful lives as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	5
	Vehicles	4
	Office Equipment	3

	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.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined by the first-in first-out method. Provision is made for slow-moving and obsolete items of stock. Such provision are recognised in profit or loss.

	Trade and other debtors
	Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of the business. Trade debtors are recognised at the transaction price.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		6

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	43,080	159,013	64,245	10,404	276,742
Additions	-	78,639	60,192	981	139,812
Disposals	-	-	(64,245)	-	(64,245)
At 31 October 25	43,080	237,652	60,192	11,385	352,309
Depreciation and impairment
At 01 November 24	17,137	150,554	21,172	7,752	196,615
Charge for year	3,649	6,196	1,003	1,229	12,077
On disposals	-	-	(21,172)	-	(21,172)
At 31 October 25	20,786	156,750	1,003	8,981	187,520
Net book value
At 31 October 25	22,294	80,902	59,189	2,404	164,789
At 31 October 24	25,943	8,459	43,073	2,652	80,127

4.	Stocks

	2025	2024
	£	£
Other stocks	504,359	330,772
Total	504,359	330,772

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	355,283	424,167
Other debtors	26,455	8,808
Prepayments and accrued income	4,992	5,515
Total	386,730	438,490

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	72,637	15,023
Bank borrowings and overdrafts	86,574	166
Taxation and social security	-	35,958
Finance lease and HP contracts	15,774	6,937
Other creditors	1,718	-
Accrued liabilities and deferred income	21,235	19,381
Total	197,938	77,465

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,775	-
Total	15,775	-

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	35,600	13,500
Total	35,600	13,500

9.	Related party transactions
	By-Pass Filtration Limited L.D. Layton is the sole director and shareholder of By-Pass Filtration Limited. Kleenoil Filtration Limited charged £61,058 for goods on normal commercial terms. At the balance sheet date the amount due to By-Pass Filtration Limited was £5,398 (2024 - (£17,048)). L.D. Layton co-owns the property from which Kleenoil Filtration Limited trades and charges the company an annual rent of £19,200 (2024 - £19,200), which is at normal commercial terms.

Related party transactions

By-Pass Filtration Limited
L.D. Layton is the sole director and shareholder of By-Pass Filtration Limited.
Kleenoil Filtration Limited charged £61,058 for goods on normal commercial terms.
At the balance sheet date the amount due to By-Pass Filtration Limited was £5,398 (2024 - (£17,048)).

L.D. Layton co-owns the property from which Kleenoil Filtration Limited trades and charges the company an annual rent of £19,200 (2024 - £19,200), which is at normal commercial terms.