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REGISTERED NUMBER: 07318875 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

KJA Kilner Johnson Limited

KJA Kilner Johnson Limited (Registered number: 07318875)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KJA Kilner Johnson Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: N Effendi
Mrs J Powell
A R Effendi





REGISTERED OFFICE: Network House
Stubs Beck Lane
West 26
Cleckheaton
West Yorkshire
BD19 4TT





REGISTERED NUMBER: 07318875 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

KJA Kilner Johnson Limited (Registered number: 07318875)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 149,854 20,000
Tangible assets 5 4,462 5,812
Investments 6 100 -
154,416 25,812

CURRENT ASSETS
Stocks 121,927 100,027
Debtors 7 324,029 1,001,859
Cash at bank and in hand 76,532 457,835
522,488 1,559,721
CREDITORS
Amounts falling due within one year 8 655,135 1,557,394
NET CURRENT (LIABILITIES)/ASSETS (132,647 ) 2,327
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,769

28,139

CREDITORS
Amounts falling due after more than one
year

9

(16,502

)

(26,386

)

PROVISIONS FOR LIABILITIES (1,115 ) (1,453 )
NET ASSETS 4,152 300

CAPITAL AND RESERVES
Called up share capital 200 100
Capital redemption reserve 200 200
Retained earnings 3,752 -
4,152 300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

KJA Kilner Johnson Limited (Registered number: 07318875)

Balance Sheet - continued
31 January 2024


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 8 August 2024 and were signed on its behalf by:





N Effendi - Director


KJA Kilner Johnson Limited (Registered number: 07318875)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

KJA Kilner Johnson Limited is a private company, limited by shares , registered in England and Wales. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

KJA Kilner Johnson Limited (Registered number: 07318875)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023 40,000
Additions 153,696
At 31 January 2024 193,696
AMORTISATION
At 1 February 2023 20,000
Charge for year 23,842
At 31 January 2024 43,842
NET BOOK VALUE
At 31 January 2024 149,854
At 31 January 2023 20,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 26,240
DEPRECIATION
At 1 February 2023 20,428
Charge for year 1,350
At 31 January 2024 21,778
NET BOOK VALUE
At 31 January 2024 4,462
At 31 January 2023 5,812

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 100
At 31 January 2024 100
NET BOOK VALUE
At 31 January 2024 100

KJA Kilner Johnson Limited (Registered number: 07318875)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 306,982 382,327
Amounts owed by group undertakings - 607,204
Other debtors 17,047 12,328
324,029 1,001,859

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,307 9,307
Trade creditors 28,420 18,374
Amounts owed to group undertakings 349,790 1,197,026
Taxation and social security 167,714 316,121
Other creditors 99,904 16,566
655,135 1,557,394

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,502 26,386

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is KJA Holdings Limited.