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KTJ ACCESS LTD

Registered Number
13381962
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

KTJ ACCESS LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

BEST, Keith
BREWER, Jacob
BREWER, Travis John

Registered Address

C/O Xeinadin First Floor Secure House
Lulworth Close
Chandler's Ford
SO53 3TL

Registered Number

13381962 (England and Wales)
KTJ ACCESS LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3107,77569,427
107,77569,427
Current assets
Debtors478,08173,627
Cash at bank and on hand1,808499
79,88974,126
Creditors amounts falling due within one year5(181,725)(133,896)
Net current assets (liabilities)(101,836)(59,770)
Total assets less current liabilities5,9399,657
Creditors amounts falling due after one year6(4,981)(7,580)
Net assets9582,077
Capital and reserves
Called up share capital100100
Profit and loss account8581,977
Shareholders' funds9582,077
The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2024, 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 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 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings4
Vehicles4
Office Equipment4
Finance leases and hire purchase contracts
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.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2386,107
Additions87,640
Disposals(22,724)
At 31 May 24148,957
Depreciation and impairment
At 01 June 2316,680
Charge for year26,568
At 31 May 2441,182
Net book value
At 31 May 24107,775
At 31 May 2369,427
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables23,53119,132
Other debtors54,55054,495
Total78,08173,627
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables306-
Amounts owed to related parties165,234121,507
Taxation and social security10,1967,940
Finance lease and HP contracts2,5992,599
Accrued liabilities and deferred income3,3901,850
Total181,725133,896
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.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors4,9817,580
Total4,9817,580
Long 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.
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts4,9817,580