2023-01-012023-12-312023-12-31false05467421JKS UK Limited2024-04-2325730iso4217:GBPxbrli:pure054674212023-01-01054674212023-12-31054674212023-01-012023-12-31054674212022-01-01054674212022-12-31054674212022-01-012022-12-3105467421bus:SmallEntities2023-01-012023-12-3105467421bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3105467421bus:FullAccounts2023-01-012023-12-3105467421bus:PrivateLimitedCompanyLtd2023-01-012023-12-3105467421core:WithinOneYear2023-12-3105467421core:AfterOneYear2023-12-3105467421core:WithinOneYear2022-12-3105467421core:AfterOneYear2022-12-3105467421core:ShareCapital2023-12-3105467421core:SharePremium2023-12-3105467421core:RevaluationReserve2023-12-3105467421core:OtherReservesSubtotal2023-12-3105467421core:RetainedEarningsAccumulatedLosses2023-12-3105467421core:ShareCapital2022-12-3105467421core:SharePremium2022-12-3105467421core:RevaluationReserve2022-12-3105467421core:OtherReservesSubtotal2022-12-3105467421core:RetainedEarningsAccumulatedLosses2022-12-3105467421core:LandBuildings2023-12-3105467421core:PlantMachinery2023-12-3105467421core:Vehicles2023-12-3105467421core:FurnitureFittings2023-12-3105467421core:OfficeEquipment2023-12-3105467421core:NetGoodwill2023-12-3105467421core:IntangibleAssetsOtherThanGoodwill2023-12-3105467421core:ListedExchangeTraded2023-12-3105467421core:UnlistedNon-exchangeTraded2023-12-3105467421core:LandBuildings2022-12-3105467421core:PlantMachinery2022-12-3105467421core:Vehicles2022-12-3105467421core:FurnitureFittings2022-12-3105467421core:OfficeEquipment2022-12-3105467421core:NetGoodwill2022-12-3105467421core:IntangibleAssetsOtherThanGoodwill2022-12-3105467421core:ListedExchangeTraded2022-12-3105467421core:UnlistedNon-exchangeTraded2022-12-3105467421core:LandBuildings2023-01-012023-12-3105467421core:PlantMachinery2023-01-012023-12-3105467421core:Vehicles2023-01-012023-12-3105467421core:FurnitureFittings2023-01-012023-12-3105467421core:OfficeEquipment2023-01-012023-12-3105467421core:NetGoodwill2023-01-012023-12-3105467421core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3105467421core:ListedExchangeTraded2023-01-012023-12-3105467421core:UnlistedNon-exchangeTraded2023-01-012023-12-3105467421core:MoreThanFiveYears2023-01-012023-12-3105467421core:Non-currentFinancialInstruments2023-12-3105467421core:Non-currentFinancialInstruments2022-12-3105467421dpl:CostSales2023-01-012023-12-3105467421dpl:DistributionCosts2023-01-012023-12-3105467421core:LandBuildings2023-01-012023-12-3105467421core:PlantMachinery2023-01-012023-12-3105467421core:Vehicles2023-01-012023-12-3105467421core:FurnitureFittings2023-01-012023-12-3105467421core:OfficeEquipment2023-01-012023-12-3105467421dpl:AdministrativeExpenses2023-01-012023-12-3105467421core:NetGoodwill2023-01-012023-12-3105467421core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3105467421dpl:GroupUndertakings2023-01-012023-12-3105467421dpl:ParticipatingInterests2023-01-012023-12-3105467421dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3105467421core:ListedExchangeTraded2023-01-012023-12-3105467421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3105467421core:UnlistedNon-exchangeTraded2023-01-012023-12-3105467421dpl:CostSales2022-01-012022-12-3105467421dpl:DistributionCosts2022-01-012022-12-3105467421core:LandBuildings2022-01-012022-12-3105467421core:PlantMachinery2022-01-012022-12-3105467421core:Vehicles2022-01-012022-12-3105467421core:FurnitureFittings2022-01-012022-12-3105467421core:OfficeEquipment2022-01-012022-12-3105467421dpl:AdministrativeExpenses2022-01-012022-12-3105467421core:NetGoodwill2022-01-012022-12-3105467421core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105467421dpl:GroupUndertakings2022-01-012022-12-3105467421dpl:ParticipatingInterests2022-01-012022-12-3105467421dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3105467421core:ListedExchangeTraded2022-01-012022-12-3105467421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3105467421core:UnlistedNon-exchangeTraded2022-01-012022-12-3105467421core:NetGoodwill2023-12-3105467421core:IntangibleAssetsOtherThanGoodwill2023-12-3105467421core:LandBuildings2023-12-3105467421core:PlantMachinery2023-12-3105467421core:Vehicles2023-12-3105467421core:FurnitureFittings2023-12-3105467421core:OfficeEquipment2023-12-3105467421core:AfterOneYear2023-12-3105467421core:WithinOneYear2023-12-3105467421core:ListedExchangeTraded2023-12-3105467421core:UnlistedNon-exchangeTraded2023-12-3105467421core:ShareCapital2023-12-3105467421core:SharePremium2023-12-3105467421core:RevaluationReserve2023-12-3105467421core:OtherReservesSubtotal2023-12-3105467421core:RetainedEarningsAccumulatedLosses2023-12-3105467421core:NetGoodwill2022-12-3105467421core:IntangibleAssetsOtherThanGoodwill2022-12-3105467421core:LandBuildings2022-12-3105467421core:PlantMachinery2022-12-3105467421core:Vehicles2022-12-3105467421core:FurnitureFittings2022-12-3105467421core:OfficeEquipment2022-12-3105467421core:AfterOneYear2022-12-3105467421core:WithinOneYear2022-12-3105467421core:ListedExchangeTraded2022-12-3105467421core:UnlistedNon-exchangeTraded2022-12-3105467421core:ShareCapital2022-12-3105467421core:SharePremium2022-12-3105467421core:RevaluationReserve2022-12-3105467421core:OtherReservesSubtotal2022-12-3105467421core:RetainedEarningsAccumulatedLosses2022-12-3105467421core:NetGoodwill2022-01-0105467421core:IntangibleAssetsOtherThanGoodwill2022-01-0105467421core:LandBuildings2022-01-0105467421core:PlantMachinery2022-01-0105467421core:Vehicles2022-01-0105467421core:FurnitureFittings2022-01-0105467421core:OfficeEquipment2022-01-0105467421core:AfterOneYear2022-01-0105467421core:WithinOneYear2022-01-0105467421core:ListedExchangeTraded2022-01-0105467421core:UnlistedNon-exchangeTraded2022-01-0105467421core:ShareCapital2022-01-0105467421core:SharePremium2022-01-0105467421core:RevaluationReserve2022-01-0105467421core:OtherReservesSubtotal2022-01-0105467421core:RetainedEarningsAccumulatedLosses2022-01-0105467421core:AfterOneYear2023-01-012023-12-3105467421core:WithinOneYear2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3105467421core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3105467421core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3105467421core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3105467421core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3105467421core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3105467421bus:Director12023-01-012023-12-3105467421bus:Director22023-01-012023-12-3105467421bus:Director32023-01-012023-12-3105467421bus:Director42023-01-012023-12-31

JKS UK Limited

Registered Number
05467421
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

JKS UK Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Darren Lewis Aaron
Nicola Jane Aaron
Stephen John Rice
David Robinson

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

05467421 (England and Wales)
JKS UK Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid18,00018,000
Fixed assets
Intangible assets32,4102,410
Tangible assets43,3209,959
5,73012,369
Current assets
Stocks5331,500331,500
Debtors284,339176,876
615,839508,376
Creditors amounts falling due within one year6(542,356)(441,982)
Net current assets (liabilities)91,48384,394
Total assets less current liabilities97,21396,763
Creditors amounts falling due after one year7(24,859)(49,100)
Net assets72,35447,663
Capital and reserves
Called up share capital18,00318,003
Profit and loss account54,35129,660
Shareholders' funds72,35447,663
The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2024, and are signed on its behalf by:
Darren Lewis Aaron
Director
Registered Company No. 05467421
JKS UK Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Intangible assets
Intangible fixed assets are stated at cost or valuation less depreciation. The valuation is regularly reviewed for impairment.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
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.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year76
3.Intangible assets
The Intangible Asset represents the Company's purchase of NFT Tokens

Other

Total

££
Cost or valuation
At 01 January 232,4102,410
At 31 December 232,4102,410
Net book value
At 31 December 232,4102,410
At 31 December 222,4102,410
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 January 2326,5586,67733,235
At 31 December 2326,5586,67733,235
Depreciation and impairment
At 01 January 2316,5996,67723,276
Charge for year6,639-6,639
At 31 December 2323,2386,67729,915
Net book value
At 31 December 233,320-3,320
At 31 December 229,959-9,959
5.Stocks

2023

2022

££
Other stocks331,500331,500
Total331,500331,500
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables301,109288,925
Bank borrowings and overdrafts118,42921,746
Taxation and social security32,49121,618
Finance lease and HP contracts5,8415,841
Other creditors84,486103,852
Total542,356441,982
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.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts17,71137,558
Other creditors7,14811,542
Total24,85949,100
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts7,14811,543