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Keldin Engineering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Mountsides Limited
Chartered Accountants
2 Mountside
Stanmore
Middlesex
HA7 2DT
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13077358
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 363,488 167,793
363,488 167,793
CURRENT ASSETS
Debtors 475,710 355,181
Cash at bank and in hand 556,184 80,208
1,031,894 435,389
Creditors: Amounts Falling Due Within One Year (701,413 ) (344,191 )
NET CURRENT ASSETS (LIABILITIES) 330,481 91,198
TOTAL ASSETS LESS CURRENT LIABILITIES 693,969 258,991
PROVISIONS FOR LIABILITIES
Deferred Taxation (90,872 ) -
NET ASSETS 603,097 258,991
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 602,997 258,891
SHAREHOLDERS' FUNDS 603,097 258,991
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr C P Kelly
Director
21 September 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Keldin Engineering Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number 13077358 . The registered office is 2 Mountside, Stanmore, Middlesex, HA7 2DT.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents net invoiced sales of services, excluding value added tax in respect of the principal activity of the company.
Turnover has also been recognised in respect of on-going contracts with the value of work completedat the balance sheet datebeing taken to turnoverand the associated costs, where not invoiced at that date, being accrued for.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 20% on cost
2.4. 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 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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Total
£
Cost
As at 1 January 2025 177,019
Additions 242,320
As at 31 December 2025 419,339
Depreciation
As at 1 January 2025 9,226
Provided during the period 46,625
As at 31 December 2025 55,851
Net Book Value
As at 31 December 2025 363,488
As at 1 January 2025 167,793
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
During the year management fees of £248,569 (2024: £138,575) were paid to Keldin Engineering Limited a company incorporated in Ireland and the amount owed at the balance sheet date was £440,782 (2024: £194,993). 
7. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of Keldin Holdings Limited, a company incorporated in Ireland.
The company's ultimate controlling party is the director, Mr C P Kelly, by virtue of his ownership of 100% of the issued share capital in Keldin Holdings Limited.
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