Registered number
12301706
J.K.R. Services Holdings Ltd
Unaudited Filleted Accounts
31 March 2023
API Partnership Limited t/a Chandler & Georges
Chartered Accountants
75 Westow Hill
Crystal Palace
London
SE19 1TX
Ph. 0208 761 2213
Web. www.cgca.co.uk
J.K.R. Services Holdings Ltd
Registered number: 12301706
Statement of financial position
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 3,493,788 3,494,119
Current assets
Cash at bank and in hand 411,748 602,498
Creditors: amounts falling due within one year 4 (170,120) (550,232)
Net current assets 241,628 52,266
Net assets 3,735,416 3,546,385
Capital and reserves
Called up share capital 1,000 1,000
Share premium 3,000,000 3,000,000
Profit and loss account 734,416 545,385
Shareholders' funds 3,735,416 3,546,385
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Kevin Smith
Director
Approved by the board on 18 September 2023
J.K.R. Services Holdings Ltd
Notes to the financial statements
for the year ended 31 March 2023
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).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company including directors 2 2
3 Investments
Investments in
subsidiary Other
undertakings investments Total
£ £ £
Fair value
At 1 April 2022 3,000,000 494,119 3,494,119
Addition - 18,536 18,536
Disposals - (18,867) (18,867)
At 31 March 2023 3,000,000 493,788 3,493,788
Historical cost
At 1 April 2022 3,000,000 494,119
At 31 March 2023 3,000,000 493,788
Investments is subsidiary undertakings comprises of the entire share capital of J.K.R. Services Ltd.

Included in Other investments are unlisted investments shown at fair value.
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,213 1,213
Amounts owed to group undertakings and undertakings in which the company has a participating interest - 306,156
Corporation tax 3,445 1,974
Other creditors 165,462 240,889
170,120 550,232
5 Related party transactions
Amounts owed to group undertakings comprise of amounts due to the company's wholly owned subsidiary, J.K.R. Services Limited.
6 Controlling party
On 28th February 2023, the entire share capital of J.K.R Services Holdings Limited was sold to J.K.R Trustco Ltd for £4,400,000.

The ultimate controlling company is Sussex Trustee Services Ltd who are the sole corporate trustees of the J.K.R Employee Benefit Trust.

The permitted beneficiaries of the J.K.R Employee Benefit Trust are the employees (including executive directors and former employees) of J.K.R Services Ltd including spouses, civil partners, surviving spouses, surviving civil partners and children and step-children under the age of 18 years.
7 Other information
J.K.R. Services Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
75 Westow Hill
Crystal Palace
London
SE19 1TX
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