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Company Registration No. 09294714 (England and Wales)
JK Barnehurst Accounting Ltd Unaudited accounts for the year ended 30 November 2023
JK Barnehurst Accounting Ltd Unaudited accounts Contents
Page
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JK Barnehurst Accounting Ltd Company Information for the year ended 30 November 2023
Director
Jing Lu
Company Number
09294714 (England and Wales)
Registered Office
108 MANOR WAY BEXLEYHEATH KENT DA7 6JN
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JK Barnehurst Accounting Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
84 
197 
Current assets
Debtors
1,595 
1,218 
Cash at bank and in hand
12,087 
6,538 
13,682 
7,756 
Creditors: amounts falling due within one year
(1,959)
(1,404)
Net current assets
11,723 
6,352 
Total assets less current liabilities
11,807 
6,549 
Provisions for liabilities
Deferred tax
(16)
(38)
Net assets
11,791 
6,511 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
11,781 
6,501 
Shareholders' funds
11,791 
6,511 
For the year ending 30 November 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 July 2024 and were signed on its behalf by
Jing Lu Director Company Registration No. 09294714
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JK Barnehurst Accounting Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
JK Barnehurst Accounting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09294714. The registered office is 108 MANOR WAY, BEXLEYHEATH, KENT, DA7 6JN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared on the going concern basis, under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 (FRS102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value of the work carried out in respect of services provided to customers. Turnover is attributable to the company's continuing principal activity.
Tangible fixed assets and depreciation
Assets with an economic life of more than one year and value greater than £1,000 are capitalised. Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives on a straight-line basis at the following rates: General office equipment: 25 per cent of cost General office furniture: 25 per cent of cost
Deferred taxation
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 the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of 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. Deferred tax assets and liabilities are not discounted.
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JK Barnehurst Accounting Ltd Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
449 
At 30 November 2023
449 
Depreciation
At 1 December 2022
252 
Charge for the year
113 
At 30 November 2023
365 
Net book value
At 30 November 2023
84 
At 30 November 2022
197 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
(150)
100 
Accrued income and prepayments
1,745 
1,118 
1,595 
1,218 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,494 
921 
Loans from directors
449 
468 
Accruals
16 
15 
1,959 
1,404 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.10 each
10 
10 
8
Transactions with related parties
The company was under the control of the director Jing Lu throughout the current and previous periods. As at 30/11/2023, the amount owed to Jing Lu was £449 (2022: £468). The loans are repayable on demand. During the year, total dividends of £1,000 were paid to director Jing Lu.
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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