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REGISTERED NUMBER: 01690857








Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The KJM Group Limited

The KJM Group Limited (Registered number: 01690857)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The KJM Group Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: M S Pearce





SECRETARY: Mrs P M Pearce





REGISTERED OFFICE: 9 Mylen Business Centre
Mylen Road
Andover
Hampshire
SP10 3HR





REGISTERED NUMBER: 01690857





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

The KJM Group Limited (Registered number: 01690857)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 413,272 337,235
Investments 5 1 1
413,273 337,236

CURRENT ASSETS
Stocks 113,747 138,138
Debtors 6 223,594 257,063
Cash at bank 1,898,821 2,511,380
2,236,162 2,906,581
CREDITORS
Amounts falling due within one year 7 1,065,507 896,442
NET CURRENT ASSETS 1,170,655 2,010,139
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,583,928

2,347,375

PROVISIONS FOR LIABILITIES 9 51,093 43,860
NET ASSETS 1,532,835 2,303,515

CAPITAL AND RESERVES
Called up share capital 10 15,000 8,277
Revaluation reserve 11 86,111 88,466
Capital redemption reserve - 6,723
Retained earnings 1,431,724 2,200,049
SHAREHOLDERS' FUNDS 1,532,835 2,303,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The KJM Group Limited (Registered number: 01690857)

Balance Sheet - continued
31 March 2025


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 12 June 2025 and were signed by:





M S Pearce - Director


The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

The KJM Group Limited is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Significant judgements and estimates
The director has made key assumptions in the determination of the fair value of the long leasehold property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

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.
Short leasehold - Straight line over life of lease
Long leasehold - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Office equipment - Straight line over 3 years

Tangible fixed assets are included at cost less depreciation except for the long leasehold which has been included at valuation, being its fair value on the transition to FRS102 on 1 April 2014, less depreciation on this revalued amount.

Any revaluation increase is credited to the revaluation reserve. Revaluations are performed with sufficient regularity such that the carrying amount does not differ materially from that which would be determined using fair values at the balance sheet date.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 29 ) .

The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Short Long Plant and
leasehold leasehold machinery
£    £    £   
COST OR VALUATION
At 1 April 2024 32,298 140,000 27,445
Additions - - 3,904
Disposals - - -
At 31 March 2025 32,298 140,000 31,349
DEPRECIATION
At 1 April 2024 25,554 28,000 26,716
Charge for year 1,681 2,800 841
Eliminated on disposal - - -
At 31 March 2025 27,235 30,800 27,557
NET BOOK VALUE
At 31 March 2025 5,063 109,200 3,792
At 31 March 2024 6,744 112,000 729

Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 April 2024 47,386 442,160 119,107 808,396
Additions - 193,926 7,820 205,650
Disposals - (124,452 ) - (124,452 )
At 31 March 2025 47,386 511,634 126,927 889,594
DEPRECIATION
At 1 April 2024 47,319 245,697 97,875 471,161
Charge for year 67 77,640 8,909 91,938
Eliminated on disposal - (86,777 ) - (86,777 )
At 31 March 2025 47,386 236,560 106,784 476,322
NET BOOK VALUE
At 31 March 2025 - 275,074 20,143 413,272
At 31 March 2024 67 196,463 21,232 337,235

The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 March 2025 is represented by:

Short Long Plant and
leasehold leasehold machinery
£    £    £   
Valuation in 1996 - 31,550 -
Valuation in 2014 - 67,000 -
Cost 32,298 41,450 31,349
32,298 140,000 31,349

Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
Valuation in 1996 - - - 31,550
Valuation in 2014 - - - 67,000
Cost 47,386 511,634 126,927 791,044
47,386 511,634 126,927 889,594

If long leasehold had not been revalued it would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 41,450 41,450
Aggregate depreciation 24,095 23,650

Long leasehold was valued on an open market basis on 1 April 2014 by the director .

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2024
and 31 March 2025 1
NET BOOK VALUE
At 31 March 2025 1
At 31 March 2024 1

The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 March 2025 is represented by:

Other
investments
£   
Valuation in 2023 (4,999 )
Cost 5,000
1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 168,654 202,550
Amounts owed by group undertakings 2,400 -
Other debtors 52,540 54,513
223,594 257,063

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 200,167 237,972
Taxation and social security 271,674 217,386
Other creditors 593,666 441,084
1,065,507 896,442

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 15,230 15,230
Between one and five years 21,230 34,460
In more than five years 134,500 136,500
170,960 186,190

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax
Accelerated capital allowances 45,367 38,134
Other timing differences 5,726 5,726
51,093 43,860

The KJM Group Limited (Registered number: 01690857)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 43,860
Provided during year 7,233
Balance at 31 March 2025 51,093

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
15,000 Share capital 1 £1 15,000 8,277

During the year there was a bonus issue of 6,723 Ordinary shares of £1 each. This was paid for by the capitalisation of the capital redemption reserve.

11. RESERVES
Revaluation
reserve
£   
At 1 April 2024 88,466
Transfers (2,355 )

At 31 March 2025 86,111

12. ULTIMATE CONTROLLING PARTY

KJM Holdings (Hampshire) Limited, a company registered in England and Wales, is the immediate and ultimate parent company.