Registered number
11319068
KYJ Development Ltd
Filleted Accounts
29 April 2025

KYJ Development Ltd
Registered number: | 11319068
Balance Sheet
as at 29 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 523,106 |  |  | 523,106
Creditors: amounts falling due within one year | 4 |  | (223,277) |  |  | (223,731)
Net current liabilities |  |  |  | (223,277) |  |  | (223,731)
Total assets less current liabilities |  |  |  | 299,829 |  |  | 299,375
Creditors: amounts falling due after more than one year | 5 |  |  | (299,168) |  |  | (299,168)
Net assets |  |  |  | 661 |  |  | 207
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 561 |  |  | 107
Shareholder's funds |  |  |  | 661 |  |  | 207
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms W Zhou
Director
Approved by the board on 24 January 2026

KYJ Development Ltd
Notes to the Accounts
for the year ended 29 April 2025
1 | Accounting policies
| Basis of preparation
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration for rent receivable, net of discounts and value added taxes.
| Investment property
| Turnover is measured at the fair value of the consideration for rent receivable, net of discounts and value added taxes.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Land
and building
£
| Cost
| At 30 April 2024 | 523,106
| At 29 April 2025 | 523,106
| The fair value adjustment of the investment property has been carried out by the director. The director having suitable knowledge and qualification considered the above valution to be a fair reflection of the value of the investment properties as of 29 April 2025.
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 223,277 |  | 223,731
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 299,168 |  | 299,168
6 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 299,168 |  | 299,168
| The aggregate amount of creditors for which security has been given amounted to £299,168. These amounts have been secured against the investment property of the company.
7 | Other information
| KYJ Development Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 334 Kingston Road
| New Malden
| KT3 3RX

KYJ Development Ltd 11319068 false 2024-04-30 2025-04-29 2025-04-29 VT Final Accounts April 2025 Ms W Zhou No description of principal activity 11319068 2023-04-30 2024-04-29 11319068 core:WithinOneYear 2024-04-29 11319068 core:AfterOneYear 2024-04-29 11319068 core:ShareCapital 2024-04-29 11319068 core:RetainedEarningsAccumulatedLosses 2024-04-29 11319068 2024-04-30 2025-04-29 11319068 bus:PrivateLimitedCompanyLtd 2024-04-30 2025-04-29 11319068 bus:AuditExemptWithAccountantsReport 2024-04-30 2025-04-29 11319068 bus:Director40 2024-04-30 2025-04-29 11319068 1 2024-04-30 2025-04-29 11319068 2 2024-04-30 2025-04-29 11319068 countries:England 2024-04-30 2025-04-29 11319068 bus:FRS102 2024-04-30 2025-04-29 11319068 bus:FilletedAccounts 2024-04-30 2025-04-29 11319068 2025-04-29 11319068 core:WithinOneYear 2025-04-29 11319068 core:AfterOneYear 2025-04-29 11319068 core:ShareCapital 2025-04-29 11319068 core:RetainedEarningsAccumulatedLosses 2025-04-29 11319068 2024-04-29 iso4217:GBP xbrli:pure