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Company No: 09102360 (England and Wales)

# KJM HSE CONSULTANCY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH THE REGISTRAR

KJM HSE CONSULTANCY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

Contents

KJM HSE CONSULTANCY LIMITED

## BALANCE SHEET

AS AT 30 JUNE 2025
KJM HSE CONSULTANCY LIMITED

## BALANCE SHEET (continued)

AS AT 30 JUNE 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,651 |  | 4,897
|  | 3,651 |  | 4,897
Current assets |  |  |  |
Debtors | 4 | 8,596 |  | 7,280
Cash at bank and in hand | 5 | 5,592 |  | 28,971
|  | 14,188 |  | 36,251
Creditors: amounts falling due within one year | 6 | ( 14,844) |  | ( 16,158)
Net current (liabilities)/assets |  | (656) |  | 20,093
Total assets less current liabilities |  | 2,995 |  | 24,990
Provision for liabilities |  | ( 694) |  | ( 930)
Net assets |  | 2,301 |  | 24,060
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 2,201 |  | 23,960
Total shareholders' funds |  | 2,301 |  | 24,060

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of KJM HSE Consultancy Limited (registered number: 09102360) were approved and authorised for issue by the Board of Directors on 10 March 2026. They were signed on its behalf by:

K Mowat Director |

KJM HSE CONSULTANCY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
KJM HSE CONSULTANCY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

KJM HSE Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court Leigh Road, Eastleigh, Southampton, SO50 9PD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 July 2024 | 7,117 |  | 637 |  | 3,006 |  | 10,760
At 30 June 2025 | 7,117 |  | 637 |  | 3,006 |  | 10,760
Accumulated depreciation |  |  |  |  |  |  |
At 01 July 2024 | 5,198 |  | 579 |  | 86 |  | 5,863
Charge for the financial year | 480 |  | 14 |  | 752 |  | 1,246
At 30 June 2025 | 5,678 |  | 593 |  | 838 |  | 7,109
Net book value |  |  |  |  |  |  |
At 30 June 2025 | 1,439 |  | 44 |  | 2,168 |  | 3,651
At 30 June 2024 | 1,919 |  | 58 |  | 2,920 |  | 4,897

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | 7,280
Amounts owed by directors | 8,596 |  | 0
| 8,596 |  | 7,280

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 5,592 |  | 28,971

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 5,119 |  | 53
Amounts owed to directors | 0 |  | 337
Accruals | 1,890 |  | 1,800
Taxation and social security | 7,835 |  | 13,968
| 14,844 |  | 16,158

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Mr K Mowat | 0 |  | 0
Balance outstanding at the start of the year | 0 |  | 0
Amounts advanced | 28,932 |  | 6,425
Amounts repaid | (20,336) |  | (6,425)
Balance outstanding at the end of the year | 8,596 |  | 0

Advances

The loan was unsecured with interest charged at HMRC approved rates and repaid within 9 months of the year end.