Company registration number SC590421 (Scotland)
Keng Offshore Engineering Limited
Unaudited financial statements
for the year ended 31 March 2026
Pages for filing with registrar
Keng Offshore Engineering Limited
Chartered Accountants' report to the director on the preparation of the unaudited statutory financial statements of Keng Offshore Engineering Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Keng Offshore Engineering Limited for the year ended 31 March 2026 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Keng Offshore Engineering Limited, as a body, in accordance with the terms of our engagement letter dated 3 April 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Keng Offshore Engineering Limited and state those matters that we have agreed to state to the b oard of d irectors of Keng Offshore Engineering Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Keng Offshore Engineering Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Keng Offshore Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Keng Offshore Engineering Limited. You consider that Keng Offshore Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Keng Offshore Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

James Milne
Chartered Accountants
5 High Street
Inverurie
AB51 3QA
6 August 2026
Keng Offshore Engineering Limited
Statement of financial position
as at 31 March 2026
31 March 2026
2
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
283
-
0
Current assets
Debtors
19,093
15,343
Cash at bank and in hand
182,174
184,321
201,267
199,664
Creditors: amounts falling due within one year
(35,431)
(40,641)
Net current assets
165,836
159,023
Net assets
166,119
159,023
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
166,019
158,923
Total equity
166,119
159,023
Keng Offshore Engineering Limited
Statement of financial position (continued)
as at 31 March 2026
31 March 2026
3

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 August 2026
Keng W. Wong
Director
Company registration number SC590421 (Scotland)
Keng Offshore Engineering Limited
Notes to the financial statements
for the year ended 31 March 2026
4
1
Accounting policies
Company information

Keng Offshore Engineering Limited is a private company limited by shares incorporated in Scotland. The registered office is 10 Milltimber Gardens, Aberdeen, AB13 0AS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services, plus value added tax charged at the relevant rate less value added tax payable to HM Revenue & Customs under the flat rate scheme for small businesses.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Keng Offshore Engineering Limited
Notes to the financial statements (continued)
for the year ended 31 March 2026
1
Accounting policies (continued)
5
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Total
£
Cost
At 1 April 2025
699
Additions
424
At 31 March 2026
1,123
Depreciation and impairment
At 1 April 2025
699
Depreciation charged in the year
141
At 31 March 2026
840
Carrying amount
At 31 March 2026
283
At 31 March 2025
-
0
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