Registered number
08504552
KJB Communications Limited
Filleted Accounts
30 April 2024
KJB Communications Limited
Registered number: 08504552
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 359 479
Current assets
Debtors 4 5,231 317
Cash at bank and in hand 29,534 81,341
34,765 81,658
Creditors: amounts falling due within one year 5 (3,406) (14,119)
Net current assets 31,359 67,539
Net assets 31,718 68,018
Capital and reserves
Called up share capital 100 100
Profit and loss account 31,618 67,918
Shareholders' funds 31,718 68,018
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K J Buchanan
Director
Approved by the board on 8 January 2025
KJB Communications Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 25% on a reducing balance
Debtors
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.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 1,515
At 30 April 2024 1,515
Depreciation
At 1 May 2023 1,036
Charge for the year 120
At 30 April 2024 1,156
Net book value
At 30 April 2024 359
At 30 April 2023 479
4 Debtors 2024 2023
£ £
Other debtors 5,231 317
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 830 -
Other creditors 2,576 14,119
3,406 14,119
6 Controlling party
The company is in control of A Buchanan and K Buchanan on the basis they jointly own 100% of the issued share capital.
7 Other information
KJB Communications Limited is a private company limited by shares and incorporated in England. Its registered office is:
Pennyweights
Kenley
CR8 5HB
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