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
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
K & J HOSPITALITY LTD
Statement of financial position
as at 30 June 2025
Intangible assets
4,200
6,300
Tangible assets
13,426
16,841
Cash at bank and in hand
42,464
43,974
Creditors: amounts falling due within one year
(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
(39,667)
(55,871)
Net (liabilities)/assets
(48,766)
2,771
Called up share capital
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
K & J HOSPITALITY LTD
Notes to the Accounts
for the year ended 30 June 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation, amortised over 10 years straight line.
4
Intangible fixed assets
Goodwill
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
At 30 June 2025
33,289
33,069
8,380
74,738
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
At 30 June 2025
6,697
5,795
934
13,426
At 30 June 2024
7,869
7,727
1,245
16,841
Amounts falling due within one year
Accrued income and prepayments
192
150
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
16,069
14,978
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
8
Creditors: amounts falling due after more than one year
2025
2024
Aggregate of amounts that fall due for payment after five years
-
5,622
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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
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).