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JKE (UK) LIMITED

Registered Number
08295880
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

JKE (UK) LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

AMBEKAR, Babita
AMBEKAR, Rohit Madhukar
PATEL, Chetan Harish
PATEL, Rikesh Narendra
PATEL, Vanmala Harish

Registered Address

43 Ingleton Close
Nuneaton
CV11 6WB

Registered Number

08295880 (England and Wales)
JKE (UK) LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets68,5289,391
Tangible assets722,68225,011
31,21034,402
Current assets
Stocks956,90236,923
Debtors1018,20216,287
Cash at bank and on hand182,639185,937
257,743239,147
Creditors amounts falling due within one year11(22,494)(35,188)
Net current assets (liabilities)235,249203,959
Total assets less current liabilities266,459238,361
Provisions for liabilities12(5,930)(6,537)
Net assets260,529231,824
Capital and reserves
Called up share capital110110
Profit and loss account260,419231,714
Shareholders' funds260,529231,824
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2024, and are signed on its behalf by:
PATEL, Chetan Harish
Director
Registered Company No. 08295880
JKE (UK) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of the fixed asses, less their estimated residual value, over their expected useful lives as follows: Plant and machinery 25% reducing balance Fixtures and Fittings 20% reducing balance Equipment 25% reducing balance
Intangible assets policy
Intangible assets are written off over the useful life of the assets.
Stocks policy
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Costs includes all costs incurred in bringing each product to its present location and condition.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Government grants and other government assistance policy
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for the receipt have been complied with.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals applicable to operating leases where substantially all the benefits and risks remain with the lessor are charged to profit and loss account as incurred.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year66
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2214,01814,018
Additions1,7381,738
At 30 November 2315,75615,756
Amortisation and impairment
At 01 December 224,6274,627
Charge for year2,6012,601
At 30 November 237,2287,228
Net book value
At 30 November 238,5288,528
At 30 November 229,3919,391
7.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 December 2217,8401,88127,09846,819
Additions3,096-3,7076,803
Disposals--(3,493)(3,493)
At 30 November 2320,9361,88127,31250,129
Depreciation and impairment
At 01 December 224,80279116,21521,808
Charge for year3,8122182,3356,365
On disposals--(725)(725)
Other adjustments--(1)(1)
At 30 November 238,6141,00917,82427,447
Net book value
At 30 November 2312,3228729,48822,682
At 30 November 2213,0381,09010,88325,011
8.Description of financial commitments other than capital commitments
Total financial commitments, guarantees and contingencies which are not included in the statement of financial position amount to £84,915 (2022: £712).
9.Stocks

2023

2022

££
Finished goods56,90236,923
Total56,90236,923
10.Debtors

2023

2022

££
Trade debtors / trade receivables3,6958,239
Other debtors10,5054,352
Prepayments and accrued income4,0023,696
Total18,20216,287
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.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables8,4595,128
Taxation and social security9,99926,473
Other creditors797736
Accrued liabilities and deferred income3,2392,851
Total22,49435,188
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.
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5,9306,537
Total5,9306,537