1 April 2025 false No description of principal activity Taxfiler 2024.6 SC417431 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC417431 2025-03-31 SC417431 2025-04-01 2026-03-31 SC417431 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC417431 business:FilletedAccounts 2025-04-01 2026-03-31 SC417431 2026-03-31 SC417431 business:Director1 2025-04-01 2026-03-31 SC417431 business:RegisteredOffice 2025-04-01 2026-03-31 SC417431 2025-03-31 SC417431 core:WithinOneYear 2026-03-31 SC417431 core:WithinOneYear 2025-03-31 SC417431 core:AfterOneYear 2026-03-31 SC417431 core:AfterOneYear 2025-03-31 SC417431 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 SC417431 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 SC417431 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 SC417431 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 SC417431 core:PreviouslyStatedAmount 2026-03-31 SC417431 core:PreviouslyStatedAmount 2025-03-31 SC417431 business:SmallEntities 2025-04-01 2026-03-31 SC417431 countries:Scotland 2025-04-01 2026-03-31 SC417431 core:PlantMachinery 2025-04-01 2026-03-31 SC417431 core:MotorVehicles 2025-04-01 2026-03-31 SC417431 core:LandBuildings 2025-03-31 SC417431 core:PlantMachinery 2025-03-31 SC417431 core:MotorVehicles 2025-03-31 SC417431 core:LandBuildings 2026-03-31 SC417431 core:PlantMachinery 2026-03-31 SC417431 core:MotorVehicles 2026-03-31 SC417431 core:LandBuildings 2025-04-01 2026-03-31 SC417431 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC417431 (Scotland)
K N Technical Services ( Scotland ) Limited Unaudited accounts for the year ended 31 March 2026
K N Technical Services ( Scotland ) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
K N Technical Services ( Scotland ) Limited Company Information for the year ended 31 March 2026
Director
K Nunn
Company Number
SC417431 (Scotland)
Registered Office
Lawoodhead Farm Dalry Road West Kilbride KA23 9PF Scotland
Accountants
Abacus Accounting (NE) Limited 3a Blue Sky Way Monkton Business Park South Hebburn Tyne and Wear NE31 2EQ
- 3 -
K N Technical Services ( Scotland ) Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
35,417
35,428
Current assets
Inventories
4,702
1,000
Debtors
5
500
500
Cash at bank and in hand
15,283
6,668
20,485
8,168
Creditors: amounts falling due within one year
6
(51,535)
(40,477)
Net current liabilities
(31,050)
(32,309)
Total assets less current liabilities
4,367
3,119
Creditors: amounts falling due after more than one year
7
-
(2,382)
Provisions for liabilities
Deferred tax
(370)
(370)
Net assets
3,997
367
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,897
267
Shareholders' funds
3,997
367
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 August 2026 and were signed on its behalf by
K Nunn Director Company Registration No. SC417431
- 4 -
K N Technical Services ( Scotland ) Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
K N Technical Services ( Scotland ) Limited is a private company, limited by shares, registered in Scotland, registration number SC417431. The registered office is Lawoodhead Farm, Dalry Road, West Kilbride, KA23 9PF, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
Motor vehicles
25%
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
33,517
7,708
10,300
51,525
At 31 March 2026
33,517
7,708
10,300
51,525
Depreciation
At 1 April 2025
-
7,297
8,800
16,097
Charge for the year
-
11
-
11
At 31 March 2026
-
7,308
8,800
16,108
Net book value
At 31 March 2026
33,517
400
1,500
35,417
At 31 March 2025
33,517
411
1,500
35,428
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
500
500
- 5 -
K N Technical Services ( Scotland ) Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
7,000
Taxes and social security
6,002
205
Loans from directors
44,833
31,872
Accruals
700
1,400
51,535
40,477
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
2,382
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -