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K & J Plant Ltd
 
 
Company Registration Number
04512174
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/09/2023
 
End date 31/08/2024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
K & J Plant Ltd
 
Contents of the Financial Statements
for the Period Ended 31 August 2024
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
K & J Plant Ltd
Company Information
for the Period Ended 31 August 2024
 
Directors Kevin James Hussey
 
Company secretary Brian Pusser
 
Registered office 24 Downsview
Chatham
Kent
ME5 0AP
 
Company Registration Number 04512174
 
Accountants Name B R Pusser & Co Ltd
Address 24 Downsview
Chatham
Kent
ME5 0AP
 
Bankers Name Nat West
Address PO Box 4115
Hornchurch
Essex
RM12 4DF
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
K & J Plant Ltd
Directors Report
for the Period Ended 31 August 2024
The directors present their report with the financial statements of the company for the
period ended 31 August 2024
Principal activities
The principal activity of the company in the period under review was
Plant Hire
Directors
The director(s) shown below have held office during the whole of the period
Kevin James Hussey
Company policy on the employment of disabled persons
It is the companys policy to give employment to disabled persons wherever practicable.
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2025-05-08
and signed on behalf of the board by
Name Kevin James Hussey
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
K & J Plant Ltd
 
Accountants' Report
for the Period Ended 31 August 2024
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 August 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 August 2024 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us and we do not, therefore, express any opinion on the financial
statements.
 
 
 
 
 
 
 
B R Pusser & Co Ltd
24 Downsview
Chatham
Kent
ME5 0AP
 
Date 2025-05-08
Page 5
K & J Plant Ltd
 
Profit and Loss Account
for the Period Ended 31 August 2024
2024 2,023
Notes £ £
 
Turnover 2 327,961 291,750
Cost of sales 158,563 146,091
______ ______
Gross Profit/(Loss) 169,398 145,659
 
Administrative expenses 11,288 11,095
______ ______
Operating costs 11,288 11,095
 
______ ______
Operating Profit/(Loss) 3 158,110 134,564
______ ______
Profit/(Loss) on ordinary activities before taxation 158,110 134,564
 
Tax on profit on ordinary activities 6 36,242 28,300
______ ______
Profit/(Loss) for the financial period after taxation 121,868 106,264
There were no recognised gains or losses other than the profit/(loss) shown attributable to the
shareholders for the period ended 31 August 2024
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
 
Page 6
K & J Plant Ltd
Balance Sheet
for the Period Ended 31 August 2024
Company registration number 04512174
2024 2,023
Notes £ £
Current assets
Debtors 9 79,813 63,785
Cash at bank and in hand 120,934 94,366
_______ _______
Total current assets/(liabilities) 200,747 158,151
Creditors
Creditors - amounts falling
due within one year 10 54,496 39,258
_______ _______
Net current assets 146,251 118,893
_______ _______
Total assets less current liabilities 146,251 118,893
_______ _______
Creditors - amounts falling
due after more than one year 11 34,717 40,060
_______ _______
Long term creditors 34,717 40,060
______ _____
Net assets/(liabilities) 111,534 78,833
Capital and reserves
Called up share capital 12 1 1
Profit and loss account 13 111,533 78,832
______ _____
Total shareholders funds 111,534 78,833
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
K & J Plant Ltd
 
Balance Sheet
for the Period Ended 31 August 2024
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2025-05-08
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Kevin James Hussey
 
The notes form part of these financial statements
Average number of employees during period 1
 
 
 
 
 
 
 
 
 
Page 8
K & J Plant Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
K & J Plant Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
2. Turnover 2024 2,023
£ £
United Kingdom 327,961 291,750
______ ______
Total 327,961 291,750
3. Operating profit/(loss) 2024 2,023
Profit before tax as stated after charging the following £ £
Accountants and audit fees 4,000 3,500
4. Directors' remuneration 2024 2,023
£ £
Directors remuneration 12,000 12,000
Value of directors pension contributions
_____ _____
Total 12,000 12,000
The number of Directors accruing pension benefits was
5. Employees 2024 2,023
£ £
_ _
Total staff costs
6. Taxation
The tax charge on the profit on ordinary activities 2024 2,023
for the period was as follows £ £
UK Corporation Tax net of reliefs 36,242 28,300
_____ _____
Tax on profit on ordinary activities 36,242 28,300
7. Dividends 2024 2,023
£ £
Dividend on ordinary shares paid in period 89,167 118,645
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
K & J Plant Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
8. Tangible fixed assets
Plant and Motor Total
machinery vehicles
Cost £ £ £
At 1 September 2023 167,692 97,763 265,455
Additions 31,981 31,981
______ ______ ______
At 31 August 2024 167,692 129,744 297,436
Depreciation
At 1 September 2023 167,692 97,763 265,455
Charge for year 31,981 31,981
______ ______ ______
At 31 August 2024 167,692 129,744 297,436
Net book value
At 31 August 2024 0 0 0
At 31 August 2023 0 0 0
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
K & J Plant Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
9. Debtors 2024 2,023
Trade debtors 79,813 63,785
_____ _____
Total 79,813 63,785
10. Creditors amounts falling due within one year 2024 2,023
Trade creditors 4,000 3,300
Corporation tax 36,242 28,300
Other taxation and social security 14,254 7,658
_____ _____
Total 54,496 39,258
11. Creditors amounts falling due after more than one year 2024 2,023
Amounts due under finance leases and
hire purchase contracts 34,717 40,060
_____ _____
Total 34,717 40,060
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
K & J Plant Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
12. Share capital 2024 2,023
Authorised type Par value £ £
Ordinary 1 1 1
_ _
Total 1 1
Allotted, called up and paid £ £
Ordinary 1 1
_ _
Total 1 1
13. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 September 2023 78,832
Profit/(Loss) for year 121,868
Dividends paid 89,167
______
Retained Profit/(Loss) at 31 August 2024 111,533
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13