KJ'S ROOMY FOOTWEAR LIMITED

Company Registration Number:
12496773 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

KJ'S ROOMY FOOTWEAR LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

KJ'S ROOMY FOOTWEAR LIMITED

Balance sheet

As at 31 March 2025


Notes

2025

2024


£

£
Fixed assets
Tangible assets: 3 332 531
Total fixed assets: 332 531
Current assets
Stocks: 25,804 21,936
Debtors: 4 574 1,041
Cash at bank and in hand: 2,506 2,014
Total current assets: 28,884 24,991
Creditors: amounts falling due within one year: 5 (53,181) (46,101)
Net current assets (liabilities): (24,297) (21,110)
Total assets less current liabilities: (23,965) (20,579)
Total net assets (liabilities): (23,965) (20,579)
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (23,967) (20,581)
Shareholders funds: (23,965) (20,579)

The notes form part of these financial statements

KJ'S ROOMY FOOTWEAR LIMITED

Balance sheet statements

For the year ending 31 March 2025 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 August 2025
and signed on behalf of the board by:

Name: Kay Towers
Status: Director

The notes form part of these financial statements

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Fixtures, fittings, equipment - 15% straight line

Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

Other accounting policies

Going concern The company meets its working capital requirements through the use of a director's loan account, as well as a loan from a company under the common control of the director with which it trades. Both the company and the director agree to support the company for the foreseeable future. Having considered a period of twelve months from the date of approving these accounts, the director believes there will be an improvement in working profitability, and deems it appropriate to prepare the accounts on a going concern basis. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 1,327
At 31 March 2025 1,327
Depreciation
At 01 April 2024 796
Charge for year 199
At 31 March 2025 995
Net book value
At 31 March 2025 332
At 31 March 2024 531

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

Other debtors - £574 (2024 - £1,041).

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

Trade creditors - £3,195 (2024 - £858). Taxation and social security - £263 (2024 - £114). Other creditors - £49,723 (2024 - £45,129).

KJ'S ROOMY FOOTWEAR LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Related party transactions

Name of the related party: KJ's Mobility Limited
Relationship:
Under common control
Description of the Transaction: The company continued to be supported by a loan from KJ'S Mobility Limited, a company under common control from the director. The balance owed to KJ's Mobility Limited at the year end was:
£
Balance at 01 April 2024 24,796
Balance at 31 March 2025 25,996

Kay Towers (Director) During the year the director paid a series of business expenses personally. The balance owed to the director at the year end was £22,672 (2024 - £19,278).