KJMAC Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2

Registered number: NI685118

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1		1

			1		1
CURRENT ASSETS
Cash at bank and in hand		5,078		5,056

		5,078		5,056
Creditors: Amounts Falling Due Within One Year	5	(1,079 )		(1,018 )

NET CURRENT ASSETS (LIABILITIES)			3,999		4,038

TOTAL ASSETS LESS CURRENT LIABILITIES			4,000		4,039

NET ASSETS			4,000		4,039

CAPITAL AND RESERVES
Called up share capital			1		1
Income Statement			3,999		4,038

SHAREHOLDERS' FUNDS			4,000		4,039

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:

Kevin MacAllister

Director

29/10/2025

The notes on page 2 form part of these financial statements.

1. General Information

The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

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).

2.2. Functional and presentation currency

The financial statements are presented in sterling and this is the functional currency of the company.

2.3. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost
As at 1 February 2024	1

As at 31 January 2025	1

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	1

As at 1 February 2024	1

Notes:

Investments in group undertakings and particpating interests.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,079	1,018

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