2022-06-012023-05-312023-05-31false13381962KTJ ACCESS 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KTJ ACCESS LTD

Registered Number
13381962
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

KTJ ACCESS LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

BEST, Keith
BREWER, Jacob
BREWER, Travis John

Registered Address

Unit C , Anchor House School Lane
Chandler's Ford
Eastleigh
SO53 4DY

Registered Number

13381962 (England and Wales)
KTJ ACCESS LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets569,42730,921
69,42730,921
Current assets
Debtors73,6273,260
Cash at bank and on hand499201
74,1263,461
Creditors amounts falling due within one year8(133,896)(17,990)
Net current assets (liabilities)(59,770)(14,529)
Total assets less current liabilities9,65716,392
Creditors amounts falling due after one year(7,580)(23,915)
Net assets2,077(7,523)
Capital and reserves
Called up share capital100100
Profit and loss account1,977(7,623)
Shareholders' funds2,077(7,523)
The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2023, and are signed on its behalf by:
BEST, Keith
Director
Registered Company No. 13381962
KTJ ACCESS LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-5
Fixtures and fittings-4
Vehicles25-
Office Equipment-4
Revenue recognition policy
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
4.Employee information

20232022
Average number of employees during the year33
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 2233,649
Additions52,458
At 31 May 2386,107
Depreciation and impairment
At 01 June 222,728
Charge for year13,952
At 31 May 2316,680
Net book value
At 31 May 2369,427
At 31 May 2230,921
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BEST, Keith(16,015)54,776132,152(93,391)
BREWER, Travis John020,01438,391(18,377)
BREWER, Jacob028,65138,391(9,740)
(16,015)103,441208,934(121,508)
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables19,132-
Other debtors54,4953,260
Total73,6273,260
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Amounts owed to related parties121,50716,015
Taxation and social security7,940-
Finance lease and HP contracts2,599-
Accrued liabilities and deferred income1,8501,975
Total133,89617,990
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.