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
JK Barnehurst Accounting Ltd
Company Information
for the year ended 30 November 2023
Company Number
09294714 (England and Wales)
Registered Office
108 MANOR WAY
BEXLEYHEATH
KENT
DA7 6JN
JK Barnehurst Accounting Ltd
Statement of financial position
as at 30 November 2023
Cash at bank and in hand
12,087
6,538
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
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
JK Barnehurst Accounting Ltd
Notes to the Accounts
for the year ended 30 November 2023
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.
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.
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.
The accounts are presented in £ sterling.
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 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.
JK Barnehurst Accounting Ltd
Notes to the Accounts
for the year ended 30 November 2023
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
1,745
1,118
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
1,494
921
Loans from directors
449
468
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).