REGISTERED NUMBER: 05072757 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 30 November 2025

for

WK Engineering Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J King

Mrs C L King

REGISTERED OFFICE:

Unit 7

Noel's Sidings Industrial Estate

St Georges

Weston-super-Mare

North Somerset

BS22 7AE

REGISTERED NUMBER:

05072757 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Tangible assets

4

952

211

CURRENT ASSETS

Stocks

511,209

403,017

Debtors

5

109,279

143,356

Cash at bank

7

102,407

620,495

648,780

CREDITORS

Amounts falling due within one year

6

497,164

560,754

NET CURRENT ASSETS

123,331

88,026

TOTAL ASSETS LESS CURRENT LIABILITIES

124,283

88,237

CREDITORS

Amounts falling due after more than one year

7

-

10,103

NET ASSETS

124,283

78,134

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Capital redemption reserve

25,000

25,000

Retained earnings

49,283

3,134

124,283

78,134

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

The members have not required the company to obtain an audit of its financial statements for the period 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 27 August 2026 and were signed on its behalf by:

C J King - Director

1.	STATUTORY INFORMATION

WK Engineering Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 June 2024

7,445

5,000

99

Additions

-

-

-

At 30 November 2025

7,445

5,000

99

DEPRECIATION

At 1 June 2024

7,445

4,990

99

Charge for period

-

-

-

At 30 November 2025

7,445

4,990

99

NET BOOK VALUE

At 30 November 2025

-

10

-

At 31 May 2024

-

10

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

13,977

2,500

29,021

Additions

-

1,668

1,668

At 30 November 2025

13,977

4,168

30,689

DEPRECIATION

At 1 June 2024

13,876

2,400

28,810

Charge for period

101

826

927

At 30 November 2025

13,977

3,226

29,737

NET BOOK VALUE

At 30 November 2025

-

942

952

At 31 May 2024

101

100

211

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,132

100,366

Other debtors

4,773

7,773

VAT

5,640

-

Prepayments and accrued income

15,734

35,217

109,279

143,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

94,677

29,911

Other loans

37,809

54,695

Trade creditors

182,135

229,286

Tax

11,000

6,921

Social security and other taxes

46,541

47,300

VAT

-

328

Other creditors

22,956

62,297

Directors' current accounts

80,875

56,924

Accrued expenses

21,171

73,092

497,164

560,754

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

10,103