2022-04-01 2023-03-31 false No description of principal activity Capium Accounts Production 1.1 SC560383 bus:FullAccounts 2022-04-01 2023-03-31 SC560383 bus:Micro-entities 2022-04-01 2023-03-31 SC560383 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC560383 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC560383 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC560383 2022-04-01 2023-03-31 SC560383 2023-03-31 SC560383 bus:RegisteredOffice 2022-04-01 2023-03-31 SC560383 core:WithinOneYear 2023-03-31 SC560383 core:AfterOneYear 2023-03-31 SC560383 bus:Director1 2022-04-01 2023-03-31 SC560383 bus:Director1 2023-03-31 SC560383 bus:Director1 2021-04-01 2022-03-31 SC560383 bus:Director2 2022-04-01 2023-03-31 SC560383 bus:Director2 2023-03-31 SC560383 bus:Director2 2021-04-01 2022-03-31 SC560383 2021-04-01 SC560383 bus:CompanySecretary1 2022-04-01 2023-03-31 SC560383 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 SC560383 2021-04-01 2022-03-31 SC560383 2022-03-31 SC560383 core:WithinOneYear 2022-03-31 SC560383 core:AfterOneYear 2022-03-31 SC560383 bus:EntityAccountantsOrAuditors 2021-04-01 2022-03-31 SC560383 core:PlantMachinery 2022-04-01 2023-03-31 SC560383 core:PlantMachinery 2023-03-31 SC560383 core:PlantMachinery 2022-03-31 SC560383 core:MotorCars 2022-04-01 2023-03-31 SC560383 core:MotorCars 2023-03-31 SC560383 core:MotorCars 2022-03-31 SC560383 core:FurnitureFittings 2022-04-01 2023-03-31 SC560383 core:FurnitureFittings 2023-03-31 SC560383 core:FurnitureFittings 2022-03-31 SC560383 core:ComputerEquipment 2022-04-01 2023-03-31 SC560383 core:ComputerEquipment 2023-03-31 SC560383 core:ComputerEquipment 2022-03-31 SC560383 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 SC560383 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-03-31 SC560383 core:NetGoodwill 2022-04-01 2023-03-31 SC560383 core:NetGoodwill 2023-03-31 SC560383 core:NetGoodwill 2022-03-31 SC560383 core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 SC560383 core:OtherResidualIntangibleAssets 2023-03-31 SC560383 core:OtherResidualIntangibleAssets 2022-03-31 SC560383 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 SC560383 core:CostValuation core:Non-currentFinancialInstruments 2022-03-31 SC560383 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-03-31 SC560383 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 SC560383 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-03-31 SC560383 core:Non-currentFinancialInstruments 2023-03-31 SC560383 core:Non-currentFinancialInstruments 2022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: SC560383
Scotland

 

 

 

J&K ACCOUNTS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Krzysztof Opila
Jadwiga Dulczewska
Registered Number SC560383
Registered Office Honeysuckle Cottage
Carnbo
KY13 0NX
Accountants J & K Accounts Ltd
Honeysuckle Cottage
Carnbo
Kinross
KY13 0NX
1
  2023   2022
    £ £   £ £
Fixed assets   104,064      75,203 
Current assets 53,680      66,638   
Creditors: amount falling due within one year (54,673)     (10,897)  
Net current liabilities   (993)     55,741 
Total assets less current liabilities   103,071      130,944 
Creditors: amount falling due after more than one year   (22,000)     (82,000)
Net assets   81,071      48,944 
 

         
Capital and reserves   81,071      48,944 
 
NOTES TO THE ACCOUNTS

General Information
J&K ACCOUNTS LTD is a private company, limited by shares, registered in Scotland, registration number SC560383, registration address Honeysuckle Cottage, Carnbo, KY13 0NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 10).

3.

Director’s loan

Loans to Director - Krzysztof Opila

Krzysztof Opila   Brought Forward
£
  Advance/Credit
£
  Repaid
£
  Carried Forward
£
2,748  49,623  74,199  (18,668)
2,748  49,623  74,199  (18,668)

Loans to Director - Jadwiga Dulczewska

Jadwiga Dulczewska   Brought Forward
£
  Advance/Credit
£
  Repaid
£
  Carried Forward
£
2,663  38,466  55,578  (14,449)
2,663  38,466  55,578  (14,449)


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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.

These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 21 November 2023 and were signed on its behalf by:


--------------------------------
Krzysztof Opila
Director
--------------------------------
Jadwiga Dulczewska
Director
2