MKK Engineering Services Ltd

	Page
Abridged Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Abridged Financial Statements	4—5

Registered number: 10424209

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,732		43,051

			47,732		43,051
CURRENT ASSETS
Debtors		74,564		18,346
Cash at bank and in hand		5,096		6,604

		79,660		24,950
Creditors: Amounts Falling Due Within One Year		(54,709 )		(62,933 )

NET CURRENT ASSETS (LIABILITIES)			24,951		(37,983 )

TOTAL ASSETS LESS CURRENT LIABILITIES			72,683		5,068

Creditors: Amounts Falling Due After More Than One Year			(12,656 )		(7,665 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,379 )		-

NET ASSETS/(LIABILITIES)			49,648		(2,597 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			49,646		(2,599 )

SHAREHOLDERS' FUNDS			49,648		(2,597)

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MKK Engineering Services Ltd

Abridged Balance Sheet (continued)

As At 31 October 2025

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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Michael Eccleston

Director

31/07/2026

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 November 2023	2	55,585	55,587
Loss for the year and total comprehensive income	-	(58,184 )	(58,184)

Dividends paid	-	-	-

As at 31 October 2024 and 1 November 2024	2	(2,599 )	(2,597)


Profit for the year and total comprehensive income	-	52,245	52,245

As at 31 October 2025	2	49,646	49,648

1. General Information

MKK Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10424209 . The registered office is 2 Westgate Close, Lofthouse, Wakefield, West Yorkshire, WF3 3NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% WDV
Motor Vehicles	25% WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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MKK Engineering Services Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	193,429
Additions	18,080

As at 31 October 2025	211,509

Depreciation
As at 1 November 2024	150,378
Provided during the period	13,399

As at 31 October 2025	163,777

Net Book Value
As at 31 October 2025	47,732

As at 1 November 2024	43,051

5. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,616	-
Later than one year and not later than five years	12,656	-

	16,272	-

	16,272	-

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

7. Pension Commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. At the balance sheet date unpaid contributions of £220 (PY Nil) were due to the fund. They are included in Other Creditors.

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