REGISTERED NUMBER: SC694124 (Scotland)

Unaudited Financial Statements

For The Period

1st April 2025 to 31st January 2026

for

Kja Freight Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N L Connor

SECRETARY:

REGISTERED OFFICE:

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

REGISTERED NUMBER:

SC694124 (Scotland)

ACCOUNTANTS:

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

FIXED ASSETS

Tangible assets

4

50,269

62,842

CURRENT ASSETS

Debtors

5

77,229

95,916

Cash at bank and in hand

2,833

9,554

80,062

105,470

CREDITORS

Amounts falling due within one year

6

(86,257

)

(73,614

)

NET CURRENT (LIABILITIES)/ASSETS

(6,195

)

31,856

TOTAL ASSETS LESS CURRENT LIABILITIES

44,074

94,698

CREDITORS

Amounts falling due after more than one year

7

(1,873

)

(4,994

)

NET ASSETS

42,201

89,704

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

42,100

89,603

SHAREHOLDERS' FUNDS

42,201

89,704

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

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

The director acknowledges her 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 6th October 2026 and were signed by:

Mrs N L Connor - Director

1.	STATUTORY INFORMATION

Kja Freight Limited is a private company, limited by shares , registered in Scotland. 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.

Taxation

Taxation for the period 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 period 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 period was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st January 2026

94,690

DEPRECIATION

At 1st April 2025

31,848

Charge for period

12,573

At 31st January 2026

44,421

NET BOOK VALUE

At 31st January 2026

50,269

At 31st March 2025

62,842

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

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st January 2026

11,336

DEPRECIATION

At 1st April 2025

1,702

Charge for period

1,927

At 31st January 2026

3,629

NET BOOK VALUE

At 31st January 2026

7,707

At 31st March 2025

9,634

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

76,098

94,830

Other debtors

1,131

1,086

77,229

95,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,745

3,745

Trade creditors

54,043

38,322

Taxation and social security

24,186

27,135

Other creditors

4,283

4,412

86,257

73,614

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,873

4,994