S & K Mechanical (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07400653

S & K MECHANICAL (UK) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

S & K MECHANICAL (UK) LIMITED

STATEMENT OF COMPREHENSIVE INCOME

YEAR ENDED 31 OCTOBER 2025

	2025	2024
Note	£	£
TURNOVER	282,637	334,037

Cost of sales	65,175	139,533
	----------	----------
GROSS PROFIT	217,462	194,504

Administrative expenses	207,928	146,587
	----------	----------
OPERATING PROFIT	9,534	47,917

Interest payable and similar expenses		736	636
		----------	----------
PROFIT BEFORE TAXATION	5	8,798	47,281

Tax on profit	2,512	8,349
	-------	---------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME	6,286	38,932
	-------	---------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

S & K MECHANICAL (UK) LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	6		31,553	37,150

CURRENT ASSETS

Stocks		11,700	10,370
Debtors	7	21,900	56,273
Cash at bank and in hand		32,503	2,478
		---------	---------
		66,103	69,121

CREDITORS: amounts falling due within one year	8	46,372		51,473
		---------		---------
NET CURRENT ASSETS			19,731	17,648
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			51,284	54,798

CREDITORS: amounts falling due after more than one year	9	5,718	15,518
		---------	---------
NET ASSETS		45,566	39,280
		---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	45,466	39,180
	---------	---------
SHAREHOLDERS FUNDS	45,566	39,280
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S & K MECHANICAL (UK) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

A Kerrigan

Director

Company registration number: 07400653

S & K MECHANICAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3, Smiths Transport Yard, Highstreet Road, Dargate, Faversham, Kent, ME13 9FA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. PROFIT BEFORE TAXATION

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	10,049	12,383
	---------	---------

6. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 November 2024	116,644	5,429	43,950	166,023
Additions	5,422	955	7,750	14,127
Disposals	–	–	( 12,900)	( 12,900)
	----------	-------	---------	----------
At 31 October 2025	122,066	6,384	38,800	167,250
	----------	-------	---------	----------
Depreciation
At 1 November 2024	100,585	4,741	23,547	128,873
Charge for the year	5,017	411	4,621	10,049
Disposals	–	–	( 3,225)	( 3,225)
	----------	-------	---------	----------
At 31 October 2025	105,602	5,152	24,943	135,697
	----------	-------	---------	----------
Carrying amount
At 31 October 2025	16,464	1,232	13,857	31,553
	----------	-------	---------	----------
At 31 October 2024	16,059	688	20,403	37,150
	----------	-------	---------	----------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	21,900	56,273
	---------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	2,128
Corporation tax	2,512	8,346
Social security and other taxes	23,969	33,034
Other creditors	19,891	7,965
	---------	---------
	46,372	51,473
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,718	15,518
	-------	---------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
A Kerrigan	( 146)	( 6,467)	( 6,613)
A P Kerrigan	–	( 8,560)	( 8,560)
	----	---------	---------
	( 146)	( 15,027)	( 15,173)
	----	---------	---------

	2024
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
A Kerrigan	( 683)	537	( 146)
A P Kerrigan	–	–	–
	----	----	----
	( 683)	537	( 146)
	----	----	----

11. RELATED PARTY TRANSACTIONS

The company was under the control of Mr Kerrigan throughout the current and previous year. Mr Kerrigan is the managing director and majority shareholder.