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Registered Number: 12353009
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 December 2023

for

KJD LTD

Accountant's report

You consider that the company is exempt from an audit for the year ended 31 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................

The Z Squared Group Ltd

Riverdale House
21a High Street
Wheathampstead
AL4 8BB
07 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 409,500    409,500 
409,500    409,500 
Current assets      
Debtors 1,276    1,776 
Cash at bank and in hand 1,082    5,576 
2,358    7,352 
Creditors: amount falling due within one year (452,923)   (210,964)
Net current assets (450,565)   (203,612)
 
Total assets less current liabilities (41,065)   205,888 
Creditors: amount falling due after more than one year (248,749)   (248,675)
Provisions for liabilities 55,065    8,130 
Net assets (234,749)   (34,657)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (234,750)   (34,658)
Shareholders' funds (234,749)   (34,657)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 07 August 2024 and were signed by:


-------------------------------
Katherine Jean KHAKPOUR-SMITH
Director
2
General Information
KJD Ltd is a private company, limited by shares, registered in England and Wales, registration number 12353009, registration address 92 Marshals Drive, St Albans, Herts, AL1 4RE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 January 2023 409,500    409,500 
Additions  
Disposals  
At 31 December 2023 409,500    409,500 
Depreciation
At 01 January 2023  
Charge for year  
On disposals  
At 31 December 2023  
Net book values
Closing balance as at 31 December 2023 409,500    409,500 
Opening balance as at 01 January 2023 409,500    409,500 


3