IRIS Accounts Production v25.3.0.601 00423943 Board of Directors 1.1.24 31.12.24 31.12.24 0 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00423943 2023-12-31 00423943 2024-12-31 00423943 2024-01-01 2024-12-31 00423943 2022-12-31 00423943 2023-01-01 2023-12-31 00423943 2023-12-31 00423943 ns15:EnglandWales 2024-01-01 2024-12-31 00423943 ns14:PoundSterling 2024-01-01 2024-12-31 00423943 ns10:Director1 2024-01-01 2024-12-31 00423943 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00423943 ns10:SmallEntities 2024-01-01 2024-12-31 00423943 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00423943 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 00423943 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00423943 ns10:FullAccounts 2024-01-01 2024-12-31 00423943 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 00423943 ns10:Director2 2024-01-01 2024-12-31 00423943 ns10:CompanySecretary1 2024-01-01 2024-12-31 00423943 ns10:RegisteredOffice 2024-01-01 2024-12-31 00423943 ns5:CurrentFinancialInstruments 2024-12-31 00423943 ns5:CurrentFinancialInstruments 2023-12-31 00423943 ns5:Non-currentFinancialInstruments 2024-12-31 00423943 ns5:Non-currentFinancialInstruments 2023-12-31 00423943 ns5:ShareCapital 2024-12-31 00423943 ns5:ShareCapital 2023-12-31 00423943 ns5:RevaluationReserve 2024-12-31 00423943 ns5:RevaluationReserve 2023-12-31 00423943 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 00423943 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 00423943 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 00423943 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 00423943 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-01-01 2024-12-31 00423943 ns5:PlantMachinery 2024-01-01 2024-12-31 00423943 ns5:MotorVehicles 2024-01-01 2024-12-31 00423943 ns5:LandBuildings 2023-12-31 00423943 ns5:PlantMachinery 2023-12-31 00423943 ns5:MotorVehicles 2023-12-31 00423943 ns5:LandBuildings 2024-12-31 00423943 ns5:PlantMachinery 2024-12-31 00423943 ns5:MotorVehicles 2024-12-31 00423943 ns5:LandBuildings 2023-12-31 00423943 ns5:PlantMachinery 2023-12-31 00423943 ns5:MotorVehicles 2023-12-31 00423943 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 00423943 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 00423943 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 00423943 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2023-12-31 00423943 ns10:OrdinaryShareClass1 2024-12-31 00423943 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 00423943 ns5:RevaluationReserve 2023-12-31 00423943 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 00423943 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31

REGISTERED NUMBER: 00423943 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

K.J. Childs & Sons Limited

K.J. Childs & Sons Limited (Registered number: 00423943)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

K.J. Childs & Sons Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | O J Childs

| P J Childs

| SECRETARY: | P J Childs

| REGISTERED OFFICE: | 164 Field End Road

| Eastcote

| Middlesex

| HA5 1RH

| REGISTERED NUMBER: | 00423943 (England and Wales)

K.J. Childs & Sons Limited (Registered number: 00423943)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 734,001 |  | 734,001 |  |

CURRENT ASSETS

Debtors | 5 | 630,151 |  | 630,151 |  |

Cash at bank | 6,081 |  | 994 |  |

636,232 |  | 631,145 |  |

CREDITORS

Amounts falling due within one year | 6 | 64,156 |  | 56,596 |  |

NET CURRENT ASSETS | 572,076 |  | 574,549 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,306,077 |  | 1,308,550 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 685,083 |  | 697,383 |  |

NET ASSETS | 620,994 |  | 611,167 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 10,002 |  | 10,002 |  |

Revaluation reserve | 9 | 143,010 |  | 143,010 |  |

Other reserves | 9 | 339,627 |  | 339,627 |  |

Retained earnings | 9 | 128,355 |  | 118,528 |  |

SHAREHOLDERS' FUNDS | 620,994 |  | 611,167 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

K.J. Childs & Sons Limited (Registered number: 00423943)

Balance Sheet - continued

31 December 2024

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 18 November 2025 and were signed on its behalf by:

P J Childs - Director

K.J. Childs & Sons Limited (Registered number: 00423943)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| K.J. Childs & Sons 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoicing, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Plant and machinery | - | 10% on cost

| Motor vehicles | - | 20% on 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

K.J. Childs & Sons Limited (Registered number: 00423943)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2024

| and 31 December 2024 | 734,001 |  | 6,974 |  | 3,100 |  | 744,075 |  |

| DEPRECIATION

| At 1 January 2024

| and 31 December 2024 | - |  | 6,974 |  | 3,100 |  | 10,074 |  |

| NET BOOK VALUE

| At 31 December 2024 | 734,001 |  | - |  | - |  | 734,001 |  |

| At 31 December 2023 | 734,001 |  | - |  | - |  | 734,001 |  |

| Cost or valuation at 31 December 2024 is represented by:

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 1984 | 143,010 |  | - |  | - |  | 143,010 |  |

| Cost | 590,991 |  | 6,974 |  | 3,100 |  | 601,065 |  |

734,001 |  | 6,974 |  | 3,100 |  | 744,075 |  |

| If the property had not been revalued it would have been included at the following historical cost:

| 31.12.24 |  | 31.12.23

£ | £ |

| Cost | 590,991 |  | 590,991 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 112,500 |  | 112,500 |  |

| Other debtors | 517,651 |  | 517,651 |  |

630,151 |  | 630,151 |  |

K.J. Childs & Sons Limited (Registered number: 00423943)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans and overdrafts | 40,099 |  | 40,100 |  |

| Tax | 2,422 |  | 1,634 |  |

| Directors' current accounts | 11,635 |  | 4,656 |  |

| Accruals and deferred income | 10,000 |  | 10,206 |  |

64,156 |  | 56,596 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans - 2-5 years | 685,083 |  | 697,383 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 10,002 | Ordinary | £1 | 10,002 |  | 10,002 |  |

9. | RESERVES

| Retained |  | Revaluation |  | Other |

| earnings |  | reserve |  | reserves |  | Totals

£ | £ | £ | £ |

| At 1 January 2024 | 118,528 |  | 143,010 |  | 339,627 |  | 601,165 |  |

| Profit for the year | 10,327 |  | 10,327 |  |

| Dividends | (500 | ) | (500 | ) |

| At 31 December 2024 | 128,355 |  | 143,010 |  | 339,627 |  | 610,992 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr P J Childs by virtue of his 100% holding in the share capital of the company.