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REGISTERED NUMBER: 00369012 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024

FOR

J S KIRKHAM (CROPS) LTD

J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


J S KIRKHAM (CROPS) LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024







DIRECTORS: J A Kirkham
I J Kirkham
C D Kirkham





SECRETARY: J A Kirkham





REGISTERED OFFICE: 95 Fillongley Road
Meriden
Coventry
West Midlands
CV7 7LW





REGISTERED NUMBER: 00369012 (England and Wales)





ACCOUNTANTS: Holder Blackthorn LLP
Blackthorn House
St Pauls Square
Birmingham
B3 1RL

J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)

ABRIDGED BALANCE SHEET
31 MAY 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 13,265
- 13,265

CURRENT ASSETS
Stocks - 2,479
Debtors - 14,522
Cash at bank 89,607 128,043
89,607 145,044
CREDITORS
Amounts falling due within one year 19,364 75,928
NET CURRENT ASSETS 70,243 69,116
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,243

82,381

PROVISIONS FOR LIABILITIES - 2,520
NET ASSETS 70,243 79,861

CAPITAL AND RESERVES
Called up share capital 6 1,417 1,417
Retained earnings 68,826 78,444
SHAREHOLDERS' FUNDS 70,243 79,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)

ABRIDGED BALANCE SHEET - continued
31 MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:





J A Kirkham - Director


J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024

1. STATUTORY INFORMATION

J S Kirkham (Crops) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The company ceased trading on 9 April 2024.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from testing, servicing and repair work is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to work performed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost and 10% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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 financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 26,000
Disposals (26,000 )
At 31 May 2024 -
AMORTISATION
At 1 January 2023 26,000
Eliminated on disposal (26,000 )
At 31 May 2024 -
NET BOOK VALUE

At 31 May 2024 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 55,679
Disposals (55,679 )
At 31 May 2024 -
DEPRECIATION
At 1 January 2023 42,414
Charge for period 5,257
Eliminated on disposal (47,671 )
At 31 May 2024 -
NET BOOK VALUE
At 31 May 2024 -
At 31 December 2022 13,265

J S KIRKHAM (CROPS) LTD (REGISTERED NUMBER: 00369012)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 MAY 2024

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
1,417 Ordinary £1 1,417 1,417

7. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £nil (December 2022 - £16,500).