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Company Registration No. 06589351 (England and Wales)
JKH DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 December 2023
JKH DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
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JKH DEVELOPMENTS LIMITED Company Information for the year ended 31 December 2023
Directors
PYMM, Steven Mark SHAW, Catherine Jane
Company Number
06589351 (England and Wales)
Registered Office
6 BER STREET NORWICH NR1 3EJ ENGLAND
Accountants
Together Accounting Limited 17-19 St Georges Street Norwich Norfolk NR3 1AB
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JKH DEVELOPMENTS LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,500 
7,500 
Tangible assets
31,852 
11,550 
39,352 
19,050 
Current assets
Debtors
77,915 
211,454 
Cash at bank and in hand
86,454 
104,962 
164,369 
316,416 
Creditors: amounts falling due within one year
(54,126)
(38,183)
Net current assets
110,243 
278,233 
Total assets less current liabilities
149,595 
297,283 
Creditors: amounts falling due after more than one year
(10,236)
- 
Net assets
139,359 
297,283 
Capital and reserves
Called up share capital
500 
500 
Capital redemption reserve
500 
500 
Profit and loss account
138,359 
296,283 
Shareholders' funds
139,359 
297,283 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by
PYMM, Steven Mark Director Company Registration No. 06589351
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JKH DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
JKH DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06589351. The registered office is 6 BER STREET, NORWICH, NR1 3EJ, ENGLAND.
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
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% - Reducing Balance
Fixtures & fittings
20% - Straight Line
Computer equipment
15% - Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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JKH DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2023
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
7,500 
At 31 December 2023
7,500 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
7,500 
At 31 December 2022
7,500 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
1,658 
10,965 
12,516 
25,139 
Additions
24,700 
- 
- 
24,700 
At 31 December 2023
26,358 
10,965 
12,516 
49,839 
Depreciation
At 1 January 2023
516 
9,493 
3,580 
13,589 
Charge for the year
1,315 
849 
2,234 
4,398 
At 31 December 2023
1,831 
10,342 
5,814 
17,987 
Net book value
At 31 December 2023
24,527 
623 
6,702 
31,852 
At 31 December 2022
1,142 
1,472 
8,936 
11,550 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,261 
35,473 
Deferred tax asset
4,052 
6,735 
Accrued income and prepayments
1,536 
2,272 
Other debtors
59,066 
166,974 
77,915 
211,454 
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JKH DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
31,985 
- 
Obligations under finance leases and hire purchase contracts
12,555 
- 
Trade creditors
8,585 
16,740 
Taxes and social security
43 
20,501 
Other creditors
958 
942 
54,126 
38,183 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,426 
- 
Loans from directors
2,810 
- 
10,236 
- 
9
Transactions with related parties
Steve & Catherine Properties Ltd Steve & Catherine Properties Ltd is a related party of JKH Developments Ltd due to the common shareholders and directors. Steve & Catherine Properties Ltd owed JKH Developments Ltd £15,000 at the year end.
10
Average number of employees
During the year the average number of employees was 10 (2022: 9).
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