Company registration number: 13575628
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
K J Civils & Construction Ltd
Pages for filing with the Registrar
Company registration number: 13575628
K J Civils & Construction Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets - 501
Tangible assets 4 46,736 60,082
46,736 60,583
Current assets
Stocks - 5,000
Debtors 5 166,144 103,908
Cash at bank and in hand 12,173 44,005
178,317 152,913
Creditors: amounts falling due within one
year 		6 (131,835) (141,791)
Net current assets 46,482 11,122
Total assets less current liabilities 93,218 71,705
Creditors: Amounts falling due after more
than one year 		7 (35,931) (51,954)
Provisions for liabilities (10,843) (11,402)
NET ASSETS 46,444 8,349
Capital and reserves
Called up share capital 1 1
Profit and loss account 46,443 8,348
TOTAL EQUITY 46,444 8,349
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13575628
K J Civils & Construction Ltd
Balance sheet - continued
as at 31 August 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
K Radford, Director
16 April 2026
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K J Civils & Construction Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
K J Civils & Construction Ltd is a private company registered in England and Wales. Its registered number is 13575628. The company is limited by shares. Its registered office is Pera Business Park, Nottingham Road, Melton Mowbray, Leicestershire, LE13 0PB.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website - 33.33% straight line
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K J Civils & Construction Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 33.33% straight line
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
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K J Civils & Construction Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2024 - 3).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 94,409
Additions 2,119
At 31 August 2025 96,528
Depreciation
At 1 September 2024 34,327
Charge for year 15,465
At 31 August 2025 49,792
Net book value
At 31 August 2025 46,736
At 31 August 2024 60,082
5 Debtors
2025 2024
£ £
Trade debtors 150,570 98,981
Other debtors 14,048 4,927
Prepayments and accrued income 1,526 -
166,144 103,908
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K J Civils & Construction Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Hire purchase and finance leases 16,023 21,154
Trade creditors 85,113 114,160
Amounts owed to directors 2,639 632
Other creditors 1,406 1,188
Taxation 26,324 3,283
Social security and other tax - 1,374
Accruals and deferred income 330 -
131,835 141,791
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Hire purchase and finance leases 35,931 51,954
8 Share capital
1 Ordinary share of £1 was allotted, issued and fully paid.
9 Related party transactions
Included in creditors is an amount of £2,639 - (2024 - £632) due to Mr K Radford, the director. The amount due to the director is interest free and repayable on demand.
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