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REGISTERED NUMBER: 03936477 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

IJS KIRKMAN LIMITED

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

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


IJS KIRKMAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr I J S Kirkman
Mrs FJ Kirkman





SECRETARY: Mrs FJ Kirkman





REGISTERED OFFICE: C/O Mark J Rees LLP
Granville Hall
Granville Road
Leicester
Leicestershire
LE1 7RU





REGISTERED NUMBER: 03936477 (England and Wales)

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 39,725 58,687
Investments 6 30,000 30,364
69,725 89,051

CURRENT ASSETS
Debtors 7 13,733 107,370
Cash at bank and in hand 101,200 105,852
114,933 213,222
CREDITORS
Amounts falling due within one year 8 15,115 16,580
NET CURRENT ASSETS 99,818 196,642
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,543

285,693

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 169,443 285,593
SHAREHOLDERS' FUNDS 169,543 285,693

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 directors acknowledge their 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.

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

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 Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:





Mr I J S Kirkman - Director


IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

IJS Kirkman 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 represents net invoiced sales of services, excluding value added tax. It is recognised at the point the service is provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - over 3 years
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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.

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

Investments
Investments are included at cost. Profits or losses arising from disposal of fixed asset investments are treated as part of the result from ordinary activities.

Investment income
Investment income comprises of dividends and is accounted for on a receivable basis.

Debtors
Short term debtors are measured at transaction price

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 11,815
AMORTISATION
At 1 April 2024
and 31 March 2025 11,815
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 6,489 258 70,000 7,422 84,169
Additions 1,041 - - - 1,041
At 31 March 2025 7,530 258 70,000 7,422 85,210
DEPRECIATION
At 1 April 2024 1,622 116 17,500 6,244 25,482
Charge for year 1,883 39 17,500 581 20,003
At 31 March 2025 3,505 155 35,000 6,825 45,485
NET BOOK VALUE
At 31 March 2025 4,025 103 35,000 597 39,725
At 31 March 2024 4,867 142 52,500 1,178 58,687

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024 82,476
Disposals (52,476 )
At 31 March 2025 30,000
PROVISIONS
At 1 April 2024 52,112

Eliminated on disposal (52,112 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 30,000
At 31 March 2024 30,364

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 8,322 87,434
Other debtors 5,411 19,936
13,733 107,370

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,364 12,036
Taxation and social security 1,392 1,716
Other creditors 3,359 2,828
15,115 16,580

IJS KIRKMAN LIMITED (REGISTERED NUMBER: 03936477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr I J S Kirkman
Balance outstanding at start of year 17,488 (164,947 )
Amounts advanced 178,965 241,935
Amounts repaid (192,998 ) (59,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,455 17,488

The loan to directors is interest free and repayable on demand.

The balance was repaid to the company in April 2025.

10. ULTIMATE CONTROLLING PARTY

The immediate and ultimate controlling party is Mr & Mrs IJS Kirkman, the directors, who own 100% of the issued share capital of the company.