KKJ Limited - Filleted accounts

Registered number

04340797

KKJ Limited

Filleted Accounts

31 December 2025

KKJ Limited
Registered number:		04340797
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1,291			1,616
Tangible assets	4		5,998			5,949
			7,289			7,565

Current assets
Stocks		6,800			6,800
Debtors	5	85,632			62,701
Cash at bank and in hand		40,437			88,386
		132,869			157,887

Creditors: amounts falling due within one year	6	(112,206)			(106,071)

Net current assets			20,663			51,816

Total assets less current liabilities			27,952			59,381

Creditors: amounts falling due after more than one year	7		(5)			(1,096)



Net assets			27,947			58,285

Capital and reserves
Called up share capital			600			600
Profit and loss account			27,347			57,685

Shareholders' funds			27,947			58,285

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Zahra Hashemi
Director
Approved by the board on 21 May 2026

KKJ Limited
Notes to the Accounts
for the year ended 31 December 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			20% RBM
	Fixtures, fittings, tools and equipment			20% RBM

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		8


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							131,750
	At 31 December 2025							131,750

	Amortisation
	At 1 January 2025							130,134
	Provided during the year							325
	At 31 December 2025							130,459

	Net book value
	At 31 December 2025							1,291
	At 31 December 2024							1,616

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Office Eqipments		Total
£			£		£		£
	Cost
	At 1 January 2025	13,612		162,983		2,665		179,260
	Additions	-		204		1,344		1,548
	At 31 December 2025	13,612		163,187		4,009		180,808

	Depreciation
	At 1 January 2025	13,612		159,166		533		173,311
	Charge for the year	-		804		695		1,499
	At 31 December 2025	13,612		159,970		1,228		174,810

	Net book value
	At 31 December 2025	-		3,217		2,781		5,998
	At 31 December 2024	-		3,817		2,132		5,949


5	Debtors					2025		2024
£							£

	Trade debtors					2,480		7,757
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					25,500		10,000
	Accrued income and prepayments					57,652		44,944
						85,632		62,701


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					91,646		79,557
	Taxation and social security costs					19,600		26,514
	Other creditors					960		-
						112,206		106,071


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Director's Loan Account					5		1,096


8	Other information

	KKJ Limited is a private company limited by shares and incorporated in England. Its registered office is:
	8, Shepherd Market
	Mayfair
	London
	W1J 7JY