REGISTERED NUMBER: 01690857

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The KJM Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M S Pearce

SECRETARY:

Mrs P M Pearce

REGISTERED OFFICE:

9 Mylen Business Centre

Mylen Road

Andover

Hampshire

SP10 3HR

REGISTERED NUMBER:

01690857

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

359,735

413,272

Investments

5

1

1

359,736

413,273

CURRENT ASSETS

Stocks

88,343

113,747

Debtors

6

360,184

223,594

Cash at bank

1,998,004

1,898,821

2,446,531

2,236,162

CREDITORS

Amounts falling due within one year

7

2,049,087

1,065,507

NET CURRENT ASSETS

397,444

1,170,655

TOTAL ASSETS LESS CURRENT LIABILITIES

757,180

1,583,928

PROVISIONS FOR LIABILITIES

9

43,342

51,093

NET ASSETS

713,838

1,532,835

CAPITAL AND RESERVES

Called up share capital

10

15,000

15,000

Revaluation reserve

11

83,756

86,111

Retained earnings

615,082

1,431,724

SHAREHOLDERS' FUNDS

713,838

1,532,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

M S Pearce - Director

1.	STATUTORY INFORMATION

The KJM Group Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Significant judgements and estimates

The director has made key assumptions in the determination of the fair value of the long leasehold property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

Turnover

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

Tangible fixed assets

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

Short leasehold

-

Straight line over life of lease

Long leasehold

-

2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

Straight line over 3 years

Tangible fixed assets are included at cost less depreciation except for the long leasehold which has been included at valuation, being its fair value on the transition to FRS102 on 1 April 2014, less depreciation on this revalued amount.

Any revaluation increase is credited to the revaluation reserve. Revaluations are performed with sufficient regularity such that the carrying amount does not differ materially from that which would be determined using fair values at the balance sheet date.

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Short

Long

Plant and

leasehold

leasehold

machinery

£

£

£

COST OR VALUATION

At 1 April 2025

32,298

140,000

31,349

Additions

-

-

922

Disposals

-

-

(26,611

)

At 31 March 2026

32,298

140,000

5,660

DEPRECIATION

At 1 April 2025

27,235

30,800

27,557

Charge for year

1,666

2,800

1,193

Eliminated on disposal

-

-

(26,611

)

At 31 March 2026

28,901

33,600

2,139

NET BOOK VALUE

At 31 March 2026

3,397

106,400

3,521

At 31 March 2025

5,063

109,200

3,792

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2025

47,386

511,634

126,927

889,594

Additions

4,164

32,840

2,973

40,899

Disposals

(15,272

)

-

(77,066

)

(118,949

)

At 31 March 2026

36,278

544,474

52,834

811,544

DEPRECIATION

At 1 April 2025

47,386

236,560

106,784

476,322

Charge for year

694

76,381

11,368

94,102

Eliminated on disposal

(15,272

)

-

(76,732

)

(118,615

)

At 31 March 2026

32,808

312,941

41,420

451,809

NET BOOK VALUE

At 31 March 2026

3,470

231,533

11,414

359,735

At 31 March 2025

-

275,074

20,143

413,272

Cost or valuation at 31 March 2026 is represented by:

Short

Long

Plant and

leasehold

leasehold

machinery

£

£

£

Valuation in 1996

-

31,550

-

Valuation in 2014

-

67,000

-

Cost

32,298

41,450

5,660

32,298

140,000

5,660

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

Valuation in 1996

-

-

-

31,550

Valuation in 2014

-

-

-

67,000

Cost

36,278

544,474

52,834

712,994

36,278

544,474

52,834

811,544

If long leasehold had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

41,450

41,450

Aggregate depreciation

24,540

24,095

Long leasehold was valued on an open market basis on 1 April 2014 by the director .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2023

(4,999

)

Cost

5,000

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

294,727

168,654

Amounts owed by group undertakings

2,400

2,400

Other debtors

63,057

52,540

360,184

223,594

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

253,383

200,167

Amounts owed to group undertakings

1,000,000

-

Taxation and social security

228,771

271,674

Other creditors

566,933

593,666

2,049,087

1,065,507

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

15,230

15,230

Between one and five years

8,000

21,230

In more than five years

132,500

134,500

155,730

170,960

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

37,616

45,367

Other timing differences

5,726

5,726

43,342

51,093

Deferred

tax

£

Balance at 1 April 2025

51,093

Provided during year

(7,751

)

Balance at 31 March 2026

43,342

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

15,000

Ordinary

£1

15,000

15,000

11.

RESERVES

Revaluation

reserve

£

At 1 April 2025

86,111

Transfers

(2,355

)

At 31 March 2026

83,756

12.	ULTIMATE CONTROLLING PARTY

KJM Holdings (Hampshire) Limited, a company registered in England and Wales, is the immediate and ultimate parent company.