Company Registration No. SC652389 (Scotland)
K & N Utilities Ltd
Unaudited accounts
for the year ended 31 January 2026
K & N Utilities Ltd
Unaudited accounts
Contents
K & N Utilities Ltd
Company Information
for the year ended 31 January 2026
Directors
Anthony Kerr
Colin Nisbet
Cheryl Kerr
Company Number
SC652389 (Scotland)
Registered Office
ALVA
KIRKOSWALD ROAD
MAYBOLE
KA19 8BN
SCOTLAND
Accountants
W Wilson Millar Ltd
32 Moorfield Road
Prestwick
KA9 2HW
K & N Utilities Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
81,949
3,208
Creditors: amounts falling due within one year
(49,253)
(44,774)
Net current liabilities
(23,730)
(3,128)
Total assets less current liabilities
58,219
80
Creditors: amounts falling due after more than one year
(51,000)
-
Called up share capital
100
100
Profit and loss account
7,119
(20)
Shareholders' funds
7,219
80
For the year ending 31 January 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 directors acknowledge their 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 of Directors and authorised for issue on 22 February 2026 and were signed on its behalf by
Cheryl Kerr
Director
Company Registration No. SC652389
K & N Utilities Ltd
Notes to the Accounts
for the year ended 31 January 2026
K & N Utilities Ltd is a private company, limited by shares, registered in Scotland, registration number SC652389. The registered office is ALVA, KIRKOSWALD ROAD, MAYBOLE, KA19 8BN, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
10% Reducing Balance Method
Motor vehicles
20% Reducing Balance Method
Computer equipment
20% Reducing Balance Method
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
5,650
-
561
6,211
Additions
85,000
21,599
-
106,599
Disposals
-
(13,649)
-
(13,649)
At 31 January 2026
90,650
7,950
561
99,161
At 1 February 2025
2,645
-
358
3,003
Charge for the year
9,097
4,320
45
13,462
At 31 January 2026
11,742
5,067
403
17,212
At 31 January 2026
78,908
2,883
158
81,949
At 31 January 2025
3,005
-
203
3,208
K & N Utilities Ltd
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Trade debtors
12,845
21,267
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
20,698
31,690
Trade creditors
4,754
3,717
Taxes and social security
23,461
39,366
Loans from directors
340
(29,999)
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 10 (2025: 8).