REGISTERED NUMBER: 07115087 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Kmj Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Karl Matthews

Micheal Jacobs

REGISTERED OFFICE:

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

REGISTERED NUMBER:

07115087 (England and Wales)

ACCOUNTANTS:

Robert Lewis Accountants

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

FIXED ASSETS

Tangible assets

4

36,654

32,702

CURRENT ASSETS

Stocks

219,468

155,580

Debtors

5

57,704

18,260

Cash at bank

-

8,966

277,172

182,806

CREDITORS

Amounts falling due within one year

6

197,683

104,978

NET CURRENT ASSETS

79,489

77,828

TOTAL ASSETS LESS CURRENT LIABILITIES

116,143

110,530

CREDITORS

Amounts falling due after more than one year

7

(111,582

)

(107,346

)

PROVISIONS FOR LIABILITIES

(3,848

)

(2,898

)

NET ASSETS

713

286

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

711

284

SHAREHOLDERS' FUNDS

713

286

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 17 September 2026 and were signed on its behalf by:

Micheal Jacobs - Director

1.	STATUTORY INFORMATION

Kmj 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

51,990

Additions

10,420

At 31 January 2026

62,410

DEPRECIATION

At 1 February 2025

19,288

Charge for year

6,468

At 31 January 2026

25,756

NET BOOK VALUE

At 31 January 2026

36,654

At 31 January 2025

32,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

8,919

Other debtors

57,704

9,341

57,704

18,260

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

21,907

7,169

Hire purchase contracts

5,976

9,291

Trade creditors

88,213

17,114

Taxation and social security

40,325

53,629

Other creditors

41,262

17,775

197,683

104,978

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

94,452

84,204

Hire purchase contracts

17,130

23,142

111,582

107,346