Kj&j Enterprise Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10708592

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			-		15,000
Tangible Assets			-		13,671

			-		28,671
CURRENT ASSETS
Stocks	4	-		73,000
Cash at bank and in hand		56		4,061

		56		77,061
NET CURRENT ASSETS (LIABILITIES)			56		77,061

TOTAL ASSETS LESS CURRENT LIABILITIES			56		105,732

Creditors: Amounts Falling Due After More Than One Year	5		(281,092 )		(397,452 )

NET LIABILITIES			(281,036 )		(291,720 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(281,037 )		(291,721 )

SHAREHOLDERS' FUNDS			(281,036)		(291,720)

Page 1

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Kj&j Enterprise Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Kezia Danny

Director

19 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kj&j Enterprise Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10708592 . The registered office is 33-35 South Road, Haywards Heath, RH16 4LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20%
Computer Equipment	20%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Stocks

	2025	2024
	£	£
Finished goods	-	73,000

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Page 4

Kj&j Enterprise Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	19,000	19,000
Other creditors	262,092	378,452

	281,092	397,452

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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