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COMPANY REGISTRATION NUMBER: 07400653

S & K MECHANICAL (UK) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

S & K MECHANICAL (UK) LIMITED

STATEMENT OF COMPREHENSIVE INCOME

YEAR ENDED 31 OCTOBER 2025

| 2025 | 2024
Note | £ | £
TURNOVER | 282,637 | 334,037

Cost of sales | 65,175 | 139,533
| ---------- | ----------
GROSS PROFIT | 217,462 | 194,504

Administrative expenses | 207,928 | 146,587
| ---------- | ----------
OPERATING PROFIT | 9,534 | 47,917

Interest payable and similar expenses | 736 | 636
|  | ---------- | ----------
PROFIT BEFORE TAXATION | 5 | 8,798 | 47,281

Tax on profit | 2,512 | 8,349
| ------- | ---------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME | 6,286 | 38,932
| ------- | ---------

All the activities of the company are from continuing operations.
The company has no other recognised items of income and expenses other than the results for the year as set out above.

S & K MECHANICAL (UK) LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

| 2025 | 2024
Note | £ | £ | £

FIXED ASSETS

Tangible assets | 6 |  | 31,553 | 37,150

CURRENT ASSETS

Stocks | 11,700 |  | 10,370
Debtors | 7 | 21,900 |  | 56,273
Cash at bank and in hand | 32,503 |  | 2,478
| --------- |  | ---------
| 66,103 |  | 69,121

CREDITORS: amounts falling due within one year | 8 | 46,372 |  | 51,473
| --------- |  | ---------
NET CURRENT ASSETS |  | 19,731 | 17,648
|  | --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 51,284 | 54,798

CREDITORS: amounts falling due after more than one year | 9 |  | 5,718 | 15,518
|  | --------- | ---------
NET ASSETS |  | 45,566 | 39,280
|  | --------- | ---------

CAPITAL AND RESERVES

Called up share capital |  | 100 | 100
Profit and loss account |  | 45,466 | 39,180
|  | --------- | ---------
SHAREHOLDERS FUNDS |  | 45,566 | 39,280
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 October 2025 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S & K MECHANICAL (UK) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

A Kerrigan
Director

Company registration number: 07400653

S & K MECHANICAL (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3, Smiths Transport Yard, Highstreet Road, Dargate, Faversham, Kent, ME13 9FA.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).
5. PROFIT BEFORE TAXATION
Profit before taxation is stated after charging:

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 10,049 | 12,383
| --------- | ---------

6. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 November 2024 | 116,644 | 5,429 | 43,950 | 166,023
Additions | 5,422 | 955 | 7,750 | 14,127
Disposals | – | – | ( 12,900) | ( 12,900)
| ---------- | ------- | --------- | ----------
At 31 October 2025 | 122,066 | 6,384 | 38,800 | 167,250
| ---------- | ------- | --------- | ----------
Depreciation |  |  |  |
At 1 November 2024 | 100,585 | 4,741 | 23,547 | 128,873
Charge for the year | 5,017 | 411 | 4,621 | 10,049
Disposals | – | – | ( 3,225) | ( 3,225)
| ---------- | ------- | --------- | ----------
At 31 October 2025 | 105,602 | 5,152 | 24,943 | 135,697
| ---------- | ------- | --------- | ----------
Carrying amount |  |  |  |
At 31 October 2025 | 16,464 | 1,232 | 13,857 | 31,553
| ---------- | ------- | --------- | ----------
At 31 October 2024 | 16,059 | 688 | 20,403 | 37,150
| ---------- | ------- | --------- | ----------

7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 21,900 | 56,273
| --------- | ---------

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 2,128
Corporation tax | 2,512 | 8,346
Social security and other taxes | 23,969 | 33,034
Other creditors | 19,891 | 7,965
| --------- | ---------
| 46,372 | 51,473
| --------- | ---------

9. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,718 | 15,518
| ------- | ---------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Amounts repaid | Balance outstanding
|  | £ | £ | £
| A Kerrigan | ( 146) | ( 6,467) | ( 6,613)
| A P Kerrigan | – | ( 8,560) | ( 8,560)
|  | ---- | --------- | ---------
|  | ( 146) | ( 15,027) | ( 15,173)
|  | ---- | --------- | ---------

| 2024
|  | Balance brought forward | Amounts repaid | Balance outstanding
|  | £ | £ | £
| A Kerrigan | ( 683) | 537 | ( 146)
| A P Kerrigan | – | – | –
|  | ---- | ---- | ----
|  | ( 683) | 537 | ( 146)
|  | ---- | ---- | ----

11. RELATED PARTY TRANSACTIONS
The company was under the control of Mr Kerrigan throughout the current and previous year. Mr Kerrigan is the managing director and majority shareholder.