2023-04-012024-03-312024-03-31false08450576KJS 4 LIMITED2024-09-0547620iso4217:GBPxbrli:pure084505762023-04-01084505762024-03-31084505762023-04-012024-03-31084505762022-04-01084505762023-03-31084505762022-04-012023-03-3108450576bus:SmallEntities2023-04-012024-03-3108450576bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108450576bus:AbridgedAccounts2023-04-012024-03-3108450576bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108450576core:WithinOneYear2024-03-3108450576core:AfterOneYear2024-03-3108450576core:WithinOneYear2023-03-3108450576core:AfterOneYear2023-03-3108450576core:ShareCapital2024-03-3108450576core:SharePremium2024-03-3108450576core:RevaluationReserve2024-03-3108450576core:OtherReservesSubtotal2024-03-3108450576core:RetainedEarningsAccumulatedLosses2024-03-3108450576core:ShareCapital2023-03-3108450576core:SharePremium2023-03-3108450576core:RevaluationReserve2023-03-3108450576core:OtherReservesSubtotal2023-03-3108450576core:RetainedEarningsAccumulatedLosses2023-03-3108450576core:LandBuildings2024-03-3108450576core:PlantMachinery2024-03-3108450576core:Vehicles2024-03-3108450576core:FurnitureFittings2024-03-3108450576core:OfficeEquipment2024-03-3108450576core:NetGoodwill2024-03-3108450576core:IntangibleAssetsOtherThanGoodwill2024-03-3108450576core:ListedExchangeTraded2024-03-3108450576core:UnlistedNon-exchangeTraded2024-03-3108450576core:LandBuildings2023-03-3108450576core:PlantMachinery2023-03-3108450576core:Vehicles2023-03-3108450576core:FurnitureFittings2023-03-3108450576core:OfficeEquipment2023-03-3108450576core:NetGoodwill2023-03-3108450576core:IntangibleAssetsOtherThanGoodwill2023-03-3108450576core:ListedExchangeTraded2023-03-3108450576core:UnlistedNon-exchangeTraded2023-03-3108450576core:LandBuildings2023-04-012024-03-3108450576core:PlantMachinery2023-04-012024-03-3108450576core:Vehicles2023-04-012024-03-3108450576core:FurnitureFittings2023-04-012024-03-3108450576core:OfficeEquipment2023-04-012024-03-3108450576core:NetGoodwill2023-04-012024-03-3108450576core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108450576core:ListedExchangeTraded2023-04-012024-03-3108450576core:UnlistedNon-exchangeTraded2023-04-012024-03-3108450576core:MoreThanFiveYears2023-04-012024-03-3108450576core:Non-currentFinancialInstruments2024-03-3108450576core:Non-currentFinancialInstruments2023-03-3108450576dpl:CostSales2023-04-012024-03-3108450576dpl:DistributionCosts2023-04-012024-03-3108450576core:LandBuildings2023-04-012024-03-3108450576core:PlantMachinery2023-04-012024-03-3108450576core:Vehicles2023-04-012024-03-3108450576core:FurnitureFittings2023-04-012024-03-3108450576core:OfficeEquipment2023-04-012024-03-3108450576dpl:AdministrativeExpenses2023-04-012024-03-3108450576core:NetGoodwill2023-04-012024-03-3108450576core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108450576dpl:GroupUndertakings2023-04-012024-03-3108450576dpl:ParticipatingInterests2023-04-012024-03-3108450576dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108450576core:ListedExchangeTraded2023-04-012024-03-3108450576dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108450576core:UnlistedNon-exchangeTraded2023-04-012024-03-3108450576dpl:CostSales2022-04-012023-03-3108450576dpl:DistributionCosts2022-04-012023-03-3108450576core:LandBuildings2022-04-012023-03-3108450576core:PlantMachinery2022-04-012023-03-3108450576core:Vehicles2022-04-012023-03-3108450576core:FurnitureFittings2022-04-012023-03-3108450576core:OfficeEquipment2022-04-012023-03-3108450576dpl:AdministrativeExpenses2022-04-012023-03-3108450576core:NetGoodwill2022-04-012023-03-3108450576core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108450576dpl:GroupUndertakings2022-04-012023-03-3108450576dpl:ParticipatingInterests2022-04-012023-03-3108450576dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108450576core:ListedExchangeTraded2022-04-012023-03-3108450576dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108450576core:UnlistedNon-exchangeTraded2022-04-012023-03-3108450576core:NetGoodwill2024-03-3108450576core:IntangibleAssetsOtherThanGoodwill2024-03-3108450576core:LandBuildings2024-03-3108450576core:PlantMachinery2024-03-3108450576core:Vehicles2024-03-3108450576core:FurnitureFittings2024-03-3108450576core:OfficeEquipment2024-03-3108450576core:AfterOneYear2024-03-3108450576core:WithinOneYear2024-03-3108450576core:ListedExchangeTraded2024-03-3108450576core:UnlistedNon-exchangeTraded2024-03-3108450576core:ShareCapital2024-03-3108450576core:SharePremium2024-03-3108450576core:RevaluationReserve2024-03-3108450576core:OtherReservesSubtotal2024-03-3108450576core:RetainedEarningsAccumulatedLosses2024-03-3108450576core:NetGoodwill2023-03-3108450576core:IntangibleAssetsOtherThanGoodwill2023-03-3108450576core:LandBuildings2023-03-3108450576core:PlantMachinery2023-03-3108450576core:Vehicles2023-03-3108450576core:FurnitureFittings2023-03-3108450576core:OfficeEquipment2023-03-3108450576core:AfterOneYear2023-03-3108450576core:WithinOneYear2023-03-3108450576core:ListedExchangeTraded2023-03-3108450576core:UnlistedNon-exchangeTraded2023-03-3108450576core:ShareCapital2023-03-3108450576core:SharePremium2023-03-3108450576core:RevaluationReserve2023-03-3108450576core:OtherReservesSubtotal2023-03-3108450576core:RetainedEarningsAccumulatedLosses2023-03-3108450576core:NetGoodwill2022-04-0108450576core:IntangibleAssetsOtherThanGoodwill2022-04-0108450576core:LandBuildings2022-04-0108450576core:PlantMachinery2022-04-0108450576core:Vehicles2022-04-0108450576core:FurnitureFittings2022-04-0108450576core:OfficeEquipment2022-04-0108450576core:AfterOneYear2022-04-0108450576core:WithinOneYear2022-04-0108450576core:ListedExchangeTraded2022-04-0108450576core:UnlistedNon-exchangeTraded2022-04-0108450576core:ShareCapital2022-04-0108450576core:SharePremium2022-04-0108450576core:RevaluationReserve2022-04-0108450576core:OtherReservesSubtotal2022-04-0108450576core:RetainedEarningsAccumulatedLosses2022-04-0108450576core:AfterOneYear2023-04-012024-03-3108450576core:WithinOneYear2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3108450576core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3108450576core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3108450576core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3108450576core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3108450576core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3108450576bus:Director12023-04-012024-03-3108450576bus:Director22023-04-012024-03-31

KJS 4 LIMITED

Registered Number
08450576
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

KJS 4 LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

GOODMAN, Daniel John
GOODMAN, Nicola Marie

Registered Address

240-241 Water Lane
Chequers Centre
Maidstone
ME15 6AR

Registered Number

08450576 (England and Wales)
KJS 4 LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3137,676-
137,676-
Current assets
Stocks60,00085,750
Debtors12,304-
Cash at bank and on hand52,11560,200
124,419145,950
Creditors amounts falling due within one year(158,922)(164,807)
Net current assets (liabilities)(34,503)(18,857)
Total assets less current liabilities103,173(18,857)
Creditors amounts falling due after one year(126,092)-
Net assets(22,919)(18,857)
Capital and reserves
Called up share capital44
Profit and loss account(22,923)(18,861)
Shareholders' funds(22,919)(18,857)
The financial statements were approved and authorised for issue by the Board of Directors on 5 September 2024, and are signed on its behalf by:
GOODMAN, Daniel John
Director
GOODMAN, Nicola Marie
Director

Registered Company No. 08450576
KJS 4 LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any esimated residual value, over their useful life as follows: Asset Class: Goodwill Amortisation method and rate: Straight Line over 10 years
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Vehicles4
Office Equipment5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year1731
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2378,999
Additions152,973
At 31 March 24231,972
Amortisation and impairment
At 01 April 2378,999
Charge for year15,297
At 31 March 2494,296
Net book value
At 31 March 24137,676
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2350,748
At 31 March 2450,748
Depreciation and impairment
At 01 April 2350,748
At 31 March 2450,748
Net book value
At 31 March 24-
At 31 March 23-