REGISTERED NUMBER: SC582559 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

KAN ENG SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K A Nelson

Ms C Macaulay

SECRETARY:

REGISTERED OFFICE:

19 Lumsden Way

Balmedie

Aberdeen

AB23 8TS

REGISTERED NUMBER:

SC582559 (Scotland)

ACCOUNTANTS:

Bon Accord Accountancy Limited

71 Charleston Road North

Cove

Aberdeen

Aberdeenshire

AB12 3SZ

FIXED ASSETS

Tangible assets

4

16,366

18,693

Investments

5

55,000

41,400

71,366

60,093

CURRENT ASSETS

Debtors

6

9,804

11,661

Cash at bank

50,979

72,071

60,783

83,732

CREDITORS

Amounts falling due within one year

7

23,657

31,188

NET CURRENT ASSETS

37,126

52,544

TOTAL ASSETS LESS CURRENT LIABILITIES

108,492

112,637

PROVISIONS FOR LIABILITIES

4,337

4,954

NET ASSETS

104,155

107,683

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

104,145

107,673

SHAREHOLDERS' FUNDS

104,155

107,683

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

The members have not required the company to obtain an audit of its financial statements for the year 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 12 October 2026 and were signed on its behalf by:

K A Nelson - Director

1.	STATUTORY INFORMATION

Kan Eng Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 etc

-

33% on cost and 25% on reducing balance

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

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.

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 year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

35,006

Additions

4,050

At 30 November 2025

39,056

DEPRECIATION

At 1 December 2024

16,313

Charge for year

6,377

At 30 November 2025

22,690

NET BOOK VALUE

At 30 November 2025

16,366

At 30 November 2024

18,693

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

41,400

Additions

13,600

At 30 November 2025

55,000

NET BOOK VALUE

At 30 November 2025

55,000

At 30 November 2024

41,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

9,804

11,661

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

6,239

900

Taxation and social security

16,371

29,239

Other creditors

1,047

1,049

23,657

31,188