The Kelvin statement of the second law of thermodynamics considers that is impossible to be constructed a cyclically operating device that it absorbs energy as heat from a single thermal reservoir and performs an equivalent amount of work without producing no other effect. With other words, Kelvin statement implies that it is not possible to be constructed an engine which, while operating cyclically, absorbs a certain amount of energy as heat from a high temperature reservoir (source) and converts all of it into work. The only option is then that the engine converts part of the energy it receives as heat into work and the rest is rejected to an another thermal reservoir which its temperature is less than the temperature of the source. Then for a heat engine are needed at least two thermal reservoirs, one of high temperature (source) from which the working fluid receive the energy as heat and an another of low temperature (sink) to which the working fluid rejects the energy as heat. In this way, it is considered that no heat engine can have thermal efficiency 100% but its efficiency would always be lower than 100%.
As concerns the Clausius statement of the second law of the thermodynamics, it is