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REGISTERED NUMBER: 11711916 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 December 2024

for

Kim-Joy Limited

Kim-Joy Limited (Registered number: 11711916)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kim-Joy Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Ms K Hewlett





REGISTERED OFFICE: Unit 3 Emmanuel Trading Estate
Leeds
West Yorkshire
LS12 1AT





REGISTERED NUMBER: 11711916 (England and Wales)





ACCOUNTANTS: Equate Limited
Chartered Certified Accountants
The Hive
142 Thornes Lane
Wakefield
West Yorkshire
WF2 7RE

Kim-Joy Limited (Registered number: 11711916)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 386
Investments 5 1 1
1 387

CURRENT ASSETS
Debtors 6 15,000 29,370
Cash at bank 24,180 4,376
39,180 33,746
CREDITORS
Amounts falling due within one year 7 13,259 11,276
NET CURRENT ASSETS 25,921 22,470
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,922

22,857

PROVISIONS FOR LIABILITIES - 73
NET ASSETS 25,922 22,784

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,920 22,782
25,922 22,784

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Kim-Joy Limited (Registered number: 11711916)

Balance Sheet - continued
31 December 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 director and authorised for issue on 24 January 2025 and were signed by:





Ms K Hewlett - Director


Kim-Joy Limited (Registered number: 11711916)

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

1. STATUTORY INFORMATION

Kim-Joy 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost

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

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Kim-Joy Limited (Registered number: 11711916)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024
and 31 December 2024 4,928
DEPRECIATION
At 1 January 2024 4,542
Charge for year 386
At 31 December 2024 4,928
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 386

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 1
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Directors' current accounts - 18,598
Prepayments and accrued income 15,000 10,772
15,000 29,370

Kim-Joy Limited (Registered number: 11711916)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors - 2
Tax 6,579 8,132
Social security and other taxes 524 45
VAT 1,284 3,097
Directors' current accounts 1,422 -
Accruals and deferred income 3,450 -
13,259 11,276

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms K Hewlett.