KJ's Mobility Limited - Filleted accounts

Registered number

09030983

KJ's Mobility Limited

Filleted Accounts

31 May 2026

KJ's Mobility Limited
Registered number:		09030983
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,185			1,372

Current assets
Stocks		67,661			41,028
Debtors	4	13,169			40,313
Cash at bank and in hand		16,438			23,043
		97,268			104,384

Creditors: amounts falling due within one year	5	(47,055)			(23,070)

Net current assets			50,213			81,314

Total assets less current liabilities			51,398			82,686

Creditors: amounts falling due after more than one year	6		(17,151)			(23,049)



Net assets			34,247			59,637

Capital and reserves
Called up share capital			2			2
Profit and loss account			34,245			59,635

Shareholder's funds			34,247			59,637

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.




K Towers
Director
Approved by the board on 27 October 2026

KJ's Mobility Limited
Notes to the Accounts
for the year ended 31 May 2026


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 goods and 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.

	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:

	Motor vehicles	25% straight line
	Fixtures, fittings, tools and equipment	15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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. Current tax assets and liabilities are not discounted.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		4



3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	13,580		21,990		35,570
	Additions	283		-		283
	At 31 May 2026	13,863		21,990		35,853

	Depreciation
	At 1 June 2025	12,208		21,990		34,198
	Charge for the year	470		-		470
	At 31 May 2026	12,678		21,990		34,668

	Net book value
	At 31 May 2026	1,185		-		1,185
	At 31 May 2025	1,372		-		1,372



4	Debtors			2026		2025
£					£

	Trade debtors			-		86
	Other debtors			13,169		40,227
				13,169		40,313



5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			5,897		5,061
	Trade creditors			17,864		6,826
	Taxation and social security costs			829		476
	Other creditors			22,465		10,707
				47,055		23,070




6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			17,151		23,049


7	Other financial commitments			2026		2025
£					£
	Total future minimum payments under non-cancellable operating leases are:
	Not later than one year			29,500		29,500
	Later than one year and not later than five years			50,000		75,000

				79,500		104,500


8	Related party disclosures
	Kay Towers
	(Director)
	During the year the director provided an unsecured, interest free loan to the company that was repayable on demand. At the year end the balance owed to the director was £20,366 (2025 - £6,899) as disclosed within other creditors.


9	Controlling party

	There is no ultimate controlling party.


10	Other information

	KJ's Mobility Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17 The Marsh
	Hythe
	Southampton
	Hampshire
	SO45 6ZB