Company No: 03017081 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

K G Jordan

SECRETARY

J Jordan

REGISTERED OFFICE	19a The Drive
	Morden
	Surrey
	SM4 6DH
	United Kingdom

COMPANY NUMBER

03017081 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	26,245		7,842
		26,245		7,842
Current assets
Stocks	4	1,000		1,000
Cash at bank and in hand		20,741		33,280
		21,741		34,280
Creditors: amounts falling due within one year	5	( 13,534)		( 15,454)
Net current assets		8,207		18,826
Total assets less current liabilities		34,452		26,668
Net assets		34,452		26,668
Capital and reserves
Called-up share capital	7	200		200
Share premium account		2,459		2,459
Profit and loss account		31,793		24,009
Total shareholders' funds		34,452		26,668

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Kevin Jordan Limited (registered number: 03017081) were approved and authorised for issue by the Director on 20 July 2026. They were signed on its behalf by:

K G Jordan Director

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

Kevin Jordan 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 19a The Drive, Morden, Surrey, SM4 6DH, 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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 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.

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	4 - 0 years straight line
Office equipment	5 - 0 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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Vehicles		Office equipment		Total
	£		£		£
Cost
At 01 May 2025	31,370		1,111		32,481
Additions	34,994		0		34,994
Disposals	( 31,370)		0		( 31,370)
At 30 April 2026	34,994		1,111		36,105
Accumulated depreciation
At 01 May 2025	23,528		1,111		24,639
Charge for the financial year	16,591		0		16,591
Disposals	( 31,370)		0		( 31,370)
At 30 April 2026	8,749		1,111		9,860
Net book value
At 30 April 2026	26,245		0		26,245
At 30 April 2025	7,842		0		7,842

4. Stocks

	2026		2025
	£		£
Raw materials	1,000		1,000

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to director	1,000		500
Accruals	1,764		1,734
Corporation tax	2,693		8,819
Deferred tax liability	6,561		1,960
Other taxation and social security	1,516		2,441
	13,534		15,454

6. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 1,960)		( 3,921)
(Charged)/credited to the Profit and Loss Account	( 4,601)		1,961
At the end of financial year	( 6,561)		( 1,960)

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 A Ordinary shares shares of £ 1.00 each	100		100
100 B Ordinary shares shares of £ 1.00 each	100		100
	200		200