1 July 2024 false Taxfiler 2024.6 10823237 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10823237 2024-06-30 10823237 2024-07-01 2025-06-30 10823237 business:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10823237 business:FilletedAccounts 2024-07-01 2025-06-30 10823237 2025-06-30 10823237 business:Director1 2024-07-01 2025-06-30 10823237 business:Director2 2024-07-01 2025-06-30 10823237 business:RegisteredOffice 2024-07-01 2025-06-30 10823237 2024-06-30 10823237 core:WithinOneYear 2025-06-30 10823237 core:WithinOneYear 2024-06-30 10823237 core:AfterOneYear 2025-06-30 10823237 core:AfterOneYear 2024-06-30 10823237 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 10823237 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 10823237 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 10823237 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 10823237 core:PreviouslyStatedAmount 2025-06-30 10823237 core:PreviouslyStatedAmount 2024-06-30 10823237 business:SmallEntities 2024-07-01 2025-06-30 10823237 countries:EnglandWales 2024-07-01 2025-06-30 10823237 core:PlantMachinery 2024-07-01 2025-06-30 10823237 core:FurnitureFittings 2024-07-01 2025-06-30 10823237 core:ComputerEquipment 2024-07-01 2025-06-30 10823237 core:Goodwill 2024-06-30 10823237 core:Goodwill 2025-06-30 10823237 core:Goodwill 2024-07-01 2025-06-30 10823237 core:PlantMachinery 2024-06-30 10823237 core:FurnitureFittings 2024-06-30 10823237 core:ComputerEquipment 2024-06-30 10823237 core:PlantMachinery 2025-06-30 10823237 core:FurnitureFittings 2025-06-30 10823237 core:ComputerEquipment 2025-06-30 10823237 core:MoreThanFiveYears 2025-06-30 10823237 core:MoreThanFiveYears 2024-06-30 10823237 business:OrdinaryShareClass1 2024-07-01 2025-06-30 10823237 business:OrdinaryShareClass1 2023-07-01 2024-06-30 10823237 core:BetweenOneFiveYears 2025-06-30 10823237 core:BetweenOneFiveYears 2024-06-30 10823237 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10823237 (England and Wales)
K & J HOSPITALITY LTD Unaudited accounts for the year ended 30 June 2025
K & J HOSPITALITY LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
K & J HOSPITALITY LTD Company Information for the year ended 30 June 2025
Directors
Kate Metcalfe Johanna Burden
Company Number
10823237 (England and Wales)
Registered Office
3 SCHOLES LANE PRESTWICH MANCHESTER M25 0PD UNITED KINGDOM
Accountants
My Clear Accounts Limited 39 Fieldside Avenue Euxton Chorley Lancashire PR7 6JF
- 3 -
K & J HOSPITALITY LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
4,200
6,300
Tangible assets
5
13,426
16,841
17,626
23,141
Current assets
Inventories
8,177
3,200
Debtors
6
192
78,158
Cash at bank and in hand
42,464
43,974
50,833
125,332
Creditors: amounts falling due within one year
7
(77,558)
(89,831)
Net current (liabilities)/assets
(26,725)
35,501
Total assets less current liabilities
(9,099)
58,642
Creditors: amounts falling due after more than one year
8
(39,667)
(55,871)
Net (liabilities)/assets
(48,766)
2,771
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
(48,866)
2,671
Shareholders' funds
(48,766)
2,771
For the year ending 30 June 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by
Kate Metcalfe Director Company Registration No. 10823237
- 4 -
K & J HOSPITALITY LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
K & J HOSPITALITY LTD is a private company, limited by shares, registered in England and Wales, registration number 10823237. The registered office is 3 SCHOLES LANE, PRESTWICH, MANCHESTER, M25 0PD, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation, amortised over 10 years straight line.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
21,000
At 30 June 2025
21,000
Amortisation
At 1 July 2024
14,700
Charge for the year
2,100
At 30 June 2025
16,800
Net book value
At 30 June 2025
4,200
At 30 June 2024
6,300
- 5 -
K & J HOSPITALITY LTD Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
32,229
33,069
8,380
73,678
Additions
1,060
-
-
1,060
At 30 June 2025
33,289
33,069
8,380
74,738
Depreciation
At 1 July 2024
24,360
25,342
7,135
56,837
Charge for the year
2,232
1,932
311
4,475
At 30 June 2025
26,592
27,274
7,446
61,312
Net book value
At 30 June 2025
6,697
5,795
934
13,426
At 30 June 2024
7,869
7,727
1,245
16,841
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
12,981
Accrued income and prepayments
192
150
Other debtors
-
65,027
192
78,158
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
16,069
14,978
VAT
17,562
17,921
Trade creditors
(2,026)
(535)
Taxes and social security
7,123
6,883
Other creditors
21,564
21,973
Loans from directors
14,547
27,889
Accruals
2,719
722
77,558
89,831
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
39,667
55,871
Aggregate of amounts that fall due for payment after five years
-
5,622
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 6 -
K & J HOSPITALITY LTD Notes to the Accounts for the year ended 30 June 2025
10
Operating lease commitments
2025
2024
£
£
At 30 June 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
1,650
1,929
Later than one year and not later than five years
1,737
322
3,387
2,251
11
Guarantees provided on behalf of directors
At 30/06/2025 the company owed the directors £14,547 (Kate Metcalfe £5,885 / Johanna Burden £8,662). Both loans are unsecured, interest-free and repayable on demand.
12
Transactions with related parties
During the year the company had balances outstanding with M&B Hospitality Ltd, a related party. The company had previously advanced funds to M&B Hospitality Ltd totalling £65,027. This amount has been written off during the years as irrecoverable. The loan was unsecured, interest free and repayable on demand. In addition, the company had a trade balances with M&B Hospitality Ltd arising for normal trading activities. The outstanding trade balance at the balance sheet date was written off in full during the years as it was deemed irrecoverable. Both amounts have been recognised as expenses in the profit and loss account for the year ended 30/06/25.
13
Average number of employees
During the year the average number of employees was 17 (2024: 19).
- 7 -