K Cagna Contractors Limited - Filleted accounts

Registered number

10555267

K Cagna Contractors Limited

Unaudited Filleted Accounts

31 January 2026

K Cagna Contractors Limited
Registered number:		10555267
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		29,680			20,060

Current assets
Stocks		13,000			13,000
Debtors	4	10,245			12,275
Cash at bank and in hand		2,218			910
		25,463			26,185

Creditors: amounts falling due within one year	5	(50,499)			(23,543)

Net current (liabilities)/assets			(25,036)			2,642

Net assets			4,644			22,702

Capital and reserves
Called up share capital			2			2
Profit and loss account			4,642			22,700

Shareholders' funds			4,644			22,702

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Cagna
Director
Approved by the board on 23 October 2026

K Cagna Contractors Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% or25% per year
	Motor Vehicles	25% per year

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1




3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	19,252		30,372		49,624
	Additions	-		19,500		19,500
	At 31 January 2026	19,252		49,872		69,124

	Depreciation
	At 1 February 2025	11,668		17,896		29,564
	Charge for the year	1,886		7,994		9,880
	At 31 January 2026	13,554		25,890		39,444

	Net book value
	At 31 January 2026	5,698		23,982		29,680
	At 31 January 2025	7,584		12,476		20,060


4	Debtors			2026		2025
£					£

	Other debtors			10,245		12,275


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			864		620
	Other creditors			49,635		22,923
				50,499		23,543


6	Other information

	K Cagna Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	42 Chadwick Road
	Middlewich
	Cheshire
	CW10 0EA