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Registration number: 11690155

K.A.E Construction Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

K.A.E Construction Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

K.A.E Construction Ltd

(Registration number: 11690155)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets |  | 5,365 | 3,081
Current assets |  |  |
Stocks | 4 | 6,687 | 5,782
Debtors | 5 | 580,404 | 754,846
Cash at bank and in hand |  | 35,464 | 10,664
|  | 622,555 | 771,292
Creditors: Amounts falling due within one year | 6 | (54,319) | (213,889)
Net current assets |  | 568,236 | 557,403
Total assets less current liabilities |  | 573,601 | 560,484
Provisions for liabilities |  | 1,537 | 2,495
Net assets |  | 575,138 | 562,979
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 575,136 | 562,977
Shareholders' funds |  | 575,138 | 562,979

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 August 2026

......................................... Ksenia Elkina Director

K.A.E Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
14 Dovecote,
Haddenham
Aylesbury
Bucks
HP17 8BP
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. The company operates a capitalisation policy for Property, plant and equipment costing over £1k only.

K.A.E Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Machinery | Straight line 20%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

K.A.E Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Stocks

| 2025 £ | 2024 £
Work in progress | 6,687 | 5,782

K.A.E Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 89,273 | 242,309
Other debtors | 491,131 | 512,537
| 580,404 | 754,846

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 9,032 | 143,751
Taxation and social security | 12,533 | 54,551
Other creditors | 32,754 | 15,587
| 54,319 | 213,889

7 | Related party transactions

Interest is charged on the directors loan at a market rate.

Transactions with the director

2025 | At 1 December 2024 £ | Repayments by director £ | Other payments made to company by director £ | At 30 November 2025 £
| 512,538 | (480,000) | (23,902) | 8,636

2024 | At 1 December 2023 £ | Advances to director £ | At 30 November 2024 £
| - | 512,538 | 512,538