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Registered Number: 14476457
England and Wales

 

 

 


Abridged Accounts

for the period ended 31 August 2024

for

KJ ELECTRICAL LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   11,400 
Tangible fixed assets 4   4,785 
  16,185 
Current assets      
Debtors 12,813   
Cash at bank and in hand 1    270 
12,814    270 
Creditors: amount falling due within one year (12,813)   (10,170)
Net current assets 1    (9,900)
 
Total assets less current liabilities 1    6,285 
Net assets 1    6,285 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account   6,284 
Shareholders' funds 1    6,285 
 


For the period ended 31 August 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 period 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 profit and loss account 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 10 May 2025 and were signed on its behalf by:


-------------------------------
Kamen JOYCE
Director
1
General Information
KJ ELECTRICAL LTD is a private company, limited by shares, registered in England and Wales, registration number 14476457, registration address 1 Merridale Road, Southampton, HAMPSHIRE, SO19 7AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
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 5 Straight Line
Fixtures and Fittings 25% Reducing Balance
2.

Average number of employees

Average number of employees during the period was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2023 (600)   (600)
Additions  
Disposals (12,000)   (12,000)
At 31 August 2024 (12,600)   (12,600)
Amortisation
At 01 December 2023 (12,000)   (12,000)
Charge for period  
On disposals (600)   (600)
At 31 August 2024 (12,600)   (12,600)
Net book values
At 31 August 2024  
At 30 November 2023 11,400    11,400 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 December 2023 5,000    802    5,802 
Additions    
Disposals (5,000)   (802)   (5,802)
At 31 August 2024    
Depreciation
At 01 December 2023 1,000    17    1,017 
Charge for period    
On disposals (1,000)   (17)   (1,017)
At 31 August 2024    
Net book values
Closing balance as at 31 August 2024    
Opening balance as at 01 December 2023 4,000    785    4,785 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2