Registration number: 11153024

KTL Civil Engineering Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

KTL Civil Engineering Ltd

Company Information

Directors	Mr P M Dreuitt Mrs K J Dreuitt

Registered office

Highfield Main Street Kniveton Ashbourne Derbyshire United Kingdom DE6 1JH

Accountants

Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

KTL Civil Engineering Ltd

(Registration number: 11153024)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	88,384	73,824
Current assets
Stocks		1,655	1,655
Debtors	5	7,766	41,756
Cash at bank and in hand		18,495	33,278
		27,916	76,689
Creditors: Amounts falling due within one year	6	(36,037)	(40,922)
Net current (liabilities)/assets		(8,121)	35,767
Total assets less current liabilities		80,263	109,591
Creditors: Amounts falling due after more than one year	6	(31,846)	(16,216)
Provisions for liabilities		(16,800)	(12,555)
Net assets		31,617	80,820
Capital and reserves
Called up share capital		100	100
Retained earnings		31,517	80,720
Shareholders' funds		31,617	80,820

KTL Civil Engineering Ltd

(Registration number: 11153024)
Balance Sheet as at 31 January 2026 (continued)

For the financial 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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 October 2026 and signed on its behalf by:
 

......................................... Mr P M Dreuitt Director

KTL Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 11153024.

The address of its registered office is:
Highfield Main Street
Kniveton
Ashbourne
Derbyshire
DE6 1JH
United Kingdom

These financial statements were authorised for issue by the Board on 22 October 2026.

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.

The presentation currency is £ sterling.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

KTL Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 balance sheet 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.

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
Office equipment	33% straight line basis
Plant and machinery	15% reducing balance basis

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

KTL Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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 directors) during the year, was 2 (2025 - 1).

KTL Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	3,891	99,940	103,831
Additions	-	61,388	61,388
Disposals	-	(44,176)	(44,176)
At 31 January 2026	3,891	117,152	121,043
Depreciation
At 1 February 2025	3,045	26,962	30,007
Charge for the year	441	12,677	13,118
Eliminated on disposal	-	(10,466)	(10,466)
At 31 January 2026	3,486	29,173	32,659
Carrying amount
At 31 January 2026	405	87,979	88,384
At 31 January 2025	846	72,978	73,824

5

Debtors

Current	2026 £	2025 £
Trade debtors	2,940	2,353
Prepayments	4,826	2,732
Other debtors	-	36,671
	7,766	41,756

KTL Civil Engineering Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	7,584	4,378
Trade creditors		4,598	2,448
Taxation and social security		21,749	33,246
Accruals and deferred income		1,122	850
Other creditors		984	-
		36,037	40,922