REGISTERED NUMBER: 10875447 (England and Wales)

K J D M S (KINGSBURY) LIMITED

ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Raithatha

R V Raithatha

SECRETARY:

R M Raithatha

REGISTERED OFFICE:

17 Sudbury Court Road

Harrow

Middlesex

HA1 3SD

REGISTERED NUMBER:

10875447 (England and Wales)

FIXED ASSETS

Tangible assets

4

97

194

Investment property

5

2,100,000

2,100,000

2,100,097

2,100,194

CURRENT ASSETS

Debtors

7,360

13,285

Cash at bank

52,130

42,934

59,490

56,219

CREDITORS

Amounts falling due within one year

(18,300

)

(16,499

)

NET CURRENT ASSETS

41,190

39,720

TOTAL ASSETS LESS CURRENT LIABILITIES

2,141,287

2,139,914

CREDITORS

Amounts falling due after more than one year

(1,373,773

)

(1,404,973

)

PROVISIONS FOR LIABILITIES

(171,400

)

(171,400

)

NET ASSETS

596,114

563,541

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

6

526,642

526,642

Retained earnings

69,372

36,799

SHAREHOLDERS' FUNDS

596,114

563,541

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

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 December 2025 and were signed on its behalf by:

R M Raithatha - Director

1.	STATUTORY INFORMATION

K J D M S (KINGSBURY) 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.

Income

Income represents rent receivable

Tangible fixed assets

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

Fixtures and fittings

-

50% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement and is ultimately shown in the fair value reserve. No depreciation is provided on investment property.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

6,213

DEPRECIATION

At 1 April 2024

6,019

Charge for year

97

At 31 March 2025

6,116

NET BOOK VALUE

At 31 March 2025

97

At 31 March 2024

194

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,100,000

NET BOOK VALUE

At 31 March 2025

2,100,000

At 31 March 2024

2,100,000

The investment property is stated at fair value at the date of the balance sheet in the opinion of the directors based on their professional judgement in the industry.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2020

698,042

Cost

1,401,958

2,100,000

6.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

526,642

7.	ULTIMATE CONTROLLING PARTY

The company is wholly owned subsidiary of K J Discount Motor Spares Limited.