REGISTERED NUMBER: 04556468 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

KCJ ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H J Davies

C F Wegener

SECRETARY:

T C Wegener

REGISTERED OFFICE:

84 Seawall Road

Cardiff

CF24 5TH

REGISTERED NUMBER:

04556468 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

2,154

2,725

CURRENT ASSETS

Stocks

431

405

Debtors

5

11,792

16,838

Cash at bank

13,625

7,434

25,848

24,677

CREDITORS

Amounts falling due within one year

6

20,076

22,913

NET CURRENT ASSETS

5,772

1,764

TOTAL ASSETS LESS CURRENT LIABILITIES

7,926

4,489

PROVISIONS FOR LIABILITIES

401

855

NET ASSETS

7,525

3,634

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

7,325

3,434

SHAREHOLDERS' FUNDS

7,525

3,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

H J Davies - Director

C F Wegener - Director

1.	STATUTORY INFORMATION

KCJ Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

24,079

33

24,995

2,770

51,877

DEPRECIATION

At 1 December 2024

23,558

32

22,792

2,770

49,152

Charge for year

130

-

441

-

571

At 30 November 2025

23,688

32

23,233

2,770

49,723

NET BOOK VALUE

At 30 November 2025

391

1

1,762

-

2,154

At 30 November 2024

521

1

2,203

-

2,725

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

6,792

11,838

Other debtors

5,000

5,000

11,792

16,838

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Taxation and social security

10,283

13,148

Other creditors

9,793

9,765

20,076

22,913

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

H J Davies

Balance outstanding at start of year

-

6,000

Amounts advanced

35,130

27,550

Amounts repaid

(35,130

)

(33,550

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-