REGISTERED NUMBER: 04309163 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KEITH COLLIER ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R Collier

L F Collier

SECRETARY:

L F Collier

REGISTERED OFFICE:

Riverview Farm

Overcote Road

Over

Cambridge

Cambridgeshire

CB24 5NT

REGISTERED NUMBER:

04309163 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Tangible assets

4

15,107

15,248

CURRENT ASSETS

Stocks

5

8,490

13,579

Debtors

6

52,525

44,602

Cash at bank and in hand

204,681

258,425

265,696

316,606

CREDITORS

Amounts falling due within one year

7

54,107

62,154

NET CURRENT ASSETS

211,589

254,452

TOTAL ASSETS LESS CURRENT LIABILITIES

226,696

269,700

PROVISIONS FOR LIABILITIES

8

3,777

2,897

NET ASSETS

222,919

266,803

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

222,917

266,801

SHAREHOLDERS' FUNDS

222,919

266,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

K R Collier - Director

1.	STATUTORY INFORMATION

Keith Collier 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.

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

Stocks

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

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.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

1,000

54,034

27,545

82,579

Additions

-

3,709

-

3,709

At 31 December 2025

1,000

57,743

27,545

86,288

DEPRECIATION

At 1 January 2025

976

49,829

16,526

67,331

Charge for year

3

1,092

2,755

3,850

At 31 December 2025

979

50,921

19,281

71,181

NET BOOK VALUE

At 31 December 2025

21

6,822

8,264

15,107

At 31 December 2024

24

4,205

11,019

15,248

5.

STOCKS

2025

2024

£

£

Stocks

4,700

3,980

Work-in-progress

3,790

9,599

8,490

13,579

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

47,997

35,977

Tax

-

3,562

Prepayments and accrued income

4,528

5,063

52,525

44,602

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,507

15,443

Social security and other taxes

-

3,337

Pension control

521

632

VAT

5,635

6,830

Directors' current accounts

29,180

34,018

Accruals and deferred income

2,264

1,894

54,107

62,154

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,777

2,897

Deferred

tax

£

Balance at 1 January 2025

2,897

Provided during year

880

Balance at 31 December 2025

3,777

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 January 2025

266,801

Deficit for the year

(23,884

)

Dividends

(20,000

)

At 31 December 2025

222,917

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end a directors were owed £29,180.34 (2024. - £34,018). This loan is unsecured, interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2024 - £19,800) were paid to the directors .

13.	ULTIMATE CONTROLLING PARTY

The company is controlled jointly by Mr KR Collier and Mrs LF Collier by virtue of their 50:50 shareholding.