REGISTERED NUMBER: 12154228 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

K AND J CONSTRUCTION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W B King

J H Jiggens

W R C Ketley

REGISTERED OFFICE:

Old Oaks Farm

Tendring Road

Little Bentley

Colchester

Essex

CO7 8SH

REGISTERED NUMBER:

12154228 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Tangible assets

4

192,375

143,783

CURRENT ASSETS

Stocks

8,000

10,000

Debtors

5

509,959

384,227

Cash at bank and in hand

6,518

86,806

524,477

481,033

CREDITORS

Amounts falling due within one year

6

781,858

903,064

NET CURRENT LIABILITIES

(257,381

)

(422,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(65,006

)

(278,248

)

CREDITORS

Amounts falling due after more than one year

7

36,075

13,365

NET LIABILITIES

(101,081

)

(291,613

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(101,181

)

(291,713

)

(101,081

)

(291,613

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

W B King - Director

J H Jiggens - Director

1.	STATUTORY INFORMATION

K and J Construction Ltd is a private company, limited by shares , registered in England and Wales. 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Tenants improvements

-

15% on reducing balance

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value. For some of the extensive range of stock, item cost is computed at selling price less estimated profit margin. Turnover which had not been invoiced at the balance sheet date is shown as work in progress.

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Tenants

Plant and

Motor

Office

improvements

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

5,182

226,165

49,734

6,793

287,874

Additions

-

57,280

37,500

1,732

96,512

At 31 December 2025

5,182

283,445

87,234

8,525

384,386

DEPRECIATION

At 1 January 2025

2,477

114,954

22,470

4,190

144,091

Charge for year

400

33,700

12,960

860

47,920

At 31 December 2025

2,877

148,654

35,430

5,050

192,011

NET BOOK VALUE

At 31 December 2025

2,305

134,791

51,804

3,475

192,375

At 31 December 2024

2,705

111,211

27,264

2,603

143,783

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

103,268

31,000

134,268

Additions

52,381

-

52,381

Transfer to ownership

(50,268

)

(31,000

)

(81,268

)

At 31 December 2025

105,381

-

105,381

DEPRECIATION

At 1 January 2025

40,807

16,453

57,260

Charge for year

18,250

-

18,250

Transfer to ownership

(26,673

)

(16,453

)

(43,126

)

At 31 December 2025

32,384

-

32,384

NET BOOK VALUE

At 31 December 2025

72,997

-

72,997

At 31 December 2024

62,461

14,547

77,008

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

465,490

359,725

Amounts owed by associates

4,428

-

Other debtors

-

1,900

Work in progress

38,011

18,730

Prepayments

2,030

3,872

509,959

384,227

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,883

10,398

Hire purchase contracts

20,099

30,748

Trade creditors

494,554

585,896

Amounts owed to associates

156,198

158,003

Corporation Tax

50

-

Social security and other taxes

28,555

40,189

Directors' current accounts

1,087

2,284

Deposits held

41,061

38,625

Accrued expenses

15,371

36,921

781,858

903,064

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,386

Hire purchase contracts

36,075

8,979

36,075

13,365

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

20,486

-

Hire purchase contracts

56,174

39,727

76,660

39,727

The bank overdraft is secured by personal guarantees from the directors of the company.

The hire purchase liabilities are secured against the relevant assets.

9.	ULTIMATE CONTROLLING PARTY

The company is not under the control of any person or persons.