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Registered Number: 12661503
England and Wales

 

 

 

KJO TESTING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . 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.
PJT Accountancy
30 June 2024



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

PJT Accountancy

97 Lytham Road
Southport
PR9 9UG
24 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 23,062    29,939 
23,062    29,939 
Current assets      
Cash at bank and in hand 25,578    19,603 
Creditors: amount falling due within one year (48,463)   (43,025)
Net current assets (22,885)   (23,422)
 
Total assets less current liabilities 177    6,517 
Net assets 177    6,517 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 77    6,417 
Shareholders' funds 177    6,517 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 24 March 2025 and were signed on its behalf by:


-------------------------------
Kevin James Ornsby
Director
2
General Information
KJO Testing Ltd is a private company, limited by shares, registered in England and Wales, registration number 12661503, registration address 1 Goodwood Lane, Cleethorpes, DN35 0FG.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 July 2023 2,673    28,800    4,205    35,678 
Additions 339      1,477    1,816 
Disposals      
At 30 June 2024 3,012    28,800    5,682    37,494 
Depreciation
At 01 July 2023 1,898    1,800    2,041    5,739 
Charge for year 671    6,750    1,272    8,693 
On disposals      
At 30 June 2024 2,569    8,550    3,313    14,432 
Net book values
Closing balance as at 30 June 2024 443    20,250    2,369    23,062 
Opening balance as at 01 July 2023 775    27,000    2,164    29,939 


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