REGISTERED NUMBER: 07318875 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

KJA Kilner Johnson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N Effendi

Mrs J Powell

Mrs S Hutton

A R Effendi

REGISTERED OFFICE:

Woodland House

Woodland Park

Bradford Road

Cleckheaton

West Yorkshire

BD19 6BW

REGISTERED NUMBER:

07318875 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Intangible assets

4

79,166

149,854

Tangible assets

5

12,492

4,462

Investments

6

100

100

91,758

154,416

CURRENT ASSETS

Stocks

98,634

121,927

Debtors

7

396,830

324,029

Cash at bank and in hand

124,920

76,532

620,384

522,488

CREDITORS

Amounts falling due within one year

8

576,085

655,135

NET CURRENT ASSETS/(LIABILITIES)

44,299

(132,647

)

TOTAL ASSETS LESS CURRENT LIABILITIES

136,057

21,769

CREDITORS

Amounts falling due after more than one year

9

(6,377

)

(16,502

)

PROVISIONS FOR LIABILITIES

(3,147

)

(1,115

)

NET ASSETS

126,533

4,152

CAPITAL AND RESERVES

Called up share capital

200

200

Capital redemption reserve

200

200

Retained earnings

126,133

3,752

126,533

4,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 October 2025 and were signed on its behalf by:

Mrs N Effendi - Director

1.	STATUTORY INFORMATION

KJA Kilner Johnson 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten 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 etc

-

25% reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

193,696

Disposals

(103,300

)

At 31 January 2025

90,396

AMORTISATION

At 1 February 2024

43,842

Charge for year

7,388

Eliminated on disposal

(40,000

)

At 31 January 2025

11,230

NET BOOK VALUE

At 31 January 2025

79,166

At 31 January 2024

149,854

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

26,240

Additions

12,142

Disposals

(2,898

)

At 31 January 2025

35,484

DEPRECIATION

At 1 February 2024

21,778

Charge for year

3,836

Eliminated on disposal

(2,622

)

At 31 January 2025

22,992

NET BOOK VALUE

At 31 January 2025

12,492

At 31 January 2024

4,462

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

and 31 January 2025

100

NET BOOK VALUE

At 31 January 2025

100

At 31 January 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

370,896

306,982

Other debtors

25,934

17,047

396,830

324,029

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,307

9,307

Trade creditors

32,240

28,420

Amounts owed to group undertakings

233,825

349,790

Taxation and social security

282,964

167,714

Other creditors

17,749

99,904

576,085

655,135

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,377

16,502

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is KJA Holdings Limited.