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Registered number: 13145280
JCK Services 1 Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Malcolm Horton & Co
57 Windmill Street
Gravesend
Kent
DA12 1BB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13145280
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,747 33,376
31,747 33,376
CURRENT ASSETS
Debtors 5 330,409 171,394
Cash at bank and in hand 108,375 50,070
438,784 221,464
Creditors: Amounts Falling Due Within One Year 6 (120,937 ) (55,298 )
NET CURRENT ASSETS (LIABILITIES) 317,847 166,166
TOTAL ASSETS LESS CURRENT LIABILITIES 349,594 199,542
Creditors: Amounts Falling Due After More Than One Year 7 (18,093 ) (27,774 )
NET ASSETS 331,501 171,768
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 331,401 171,668
SHAREHOLDERS' FUNDS 331,501 171,768
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Cramer
Director
10th April 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JCK Services 1 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13145280 . The registered office is 57 Windmill Street, Gravesend, Kent, DA12 1BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance method
Motor Vehicles 25% reducing balance method
Computer Equipment 25% reducing balance method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 7,202 43,740 3,631 54,573
Additions 6,314 - 2,639 8,953
As at 31 January 2024 13,516 43,740 6,270 63,526
Depreciation
As at 1 February 2023 1,801 18,488 908 21,197
Provided during the period 2,929 6,313 1,340 10,582
As at 31 January 2024 4,730 24,801 2,248 31,779
Net Book Value
As at 31 January 2024 8,786 18,939 4,022 31,747
As at 1 February 2023 5,401 25,252 2,723 33,376
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 209,848 114,431
VAT 8,739 6,357
Other taxes and social security 111,822 50,606
330,409 171,394
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 215 3,475
Corporation tax 101,634 31,231
Allstar credit card 7,366 2,079
Other creditors - HP liabilities < 1 year 10,241 7,478
Accruals and deferred income - 9,432
Directors' loan accounts 1,481 1,603
120,937 55,298
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - HP Finance liabilities 18,093 27,774
18,093 27,774
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5