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REGISTERED NUMBER: 06786440 (England and Wales)















Unaudited Financial Statements

for the Period 1 May 2022 to 31 October 2023

for

JKH UK Limited

JKH UK Limited (Registered number: 06786440)






Contents of the Financial Statements
for the Period 1 May 2022 to 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JKH UK Limited

Company Information
for the Period 1 May 2022 to 31 October 2023







Directors: J K Hoyle
E M Hoyle





Secretary: E M Hoyle





Registered office: Manley House Farm
Manley Lane
Manley
Cheshire
WA6 0PF





Registered number: 06786440 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

JKH UK Limited (Registered number: 06786440)

Balance Sheet
31 October 2023

31/10/23 30/4/22
Notes £    £    £    £   
Fixed assets
Tangible assets 4 18,912 21,105

Current assets
Stocks 16,860 17,676
Debtors 5 37,596 54,018
Cash at bank 23,103 24,980
77,559 96,674
Creditors
Amounts falling due within one year 6 45,896 70,184
Net current assets 31,663 26,490
Total assets less current liabilities 50,575 47,595

Creditors
Amounts falling due after more than
one year

7

(16,667

)

(31,667

)

Provisions for liabilities (2,294 ) -
Net assets 31,614 15,928

Capital and reserves
Called up share capital 200 200
Retained earnings 31,414 15,728
31,614 15,928

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 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.

JKH UK Limited (Registered number: 06786440)

Balance Sheet - continued
31 October 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:





J K Hoyle - Director


JKH UK Limited (Registered number: 06786440)

Notes to the Financial Statements
for the Period 1 May 2022 to 31 October 2023

1. Statutory information

JKH UK Limited 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


JKH UK Limited (Registered number: 06786440)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 October 2023

2. Accounting policies - continued
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.

3. Employees and directors

The average number of employees during the period was NIL (2022 - NIL).

4. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 May 2022 29,814 48,305 4,738 82,857
Additions 12,560 - - 12,560
Disposals (11,680 ) - - (11,680 )
At 31 October 2023 30,694 48,305 4,738 83,737
Depreciation
At 1 May 2022 16,742 41,959 3,051 61,752
Charge for period 4,143 2,379 1,013 7,535
Eliminated on disposal (4,462 ) - - (4,462 )
At 31 October 2023 16,423 44,338 4,064 64,825
Net book value
At 31 October 2023 14,271 3,967 674 18,912
At 30 April 2022 13,072 6,346 1,687 21,105

5. Debtors: amounts falling due within one year
31/10/23 30/4/22
£    £   
Trade debtors 12,406 3,230
Other debtors 25,190 50,788
37,596 54,018

JKH UK Limited (Registered number: 06786440)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 October 2023

6. Creditors: amounts falling due within one year
31/10/23 30/4/22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors - 34,632
Taxation and social security 7,916 10,081
Other creditors 27,980 15,471
45,896 70,184

7. Creditors: amounts falling due after more than one year
31/10/23 30/4/22
£    £   
Bank loans 16,667 31,667

8. Related party disclosures

The directors have made loans to the company. The balance on these loans at 31 October 2023 is £14,291 (2022 - £3,305). These loans are interest free, unsecured and repayable on demand.