JKMA Limited 12459263 false 2023-02-01 2024-01-31 2024-01-31 The principal activity of the company is personal investment company. Digita Accounts Production Advanced 6.30.9574.0 true 12459263 2023-02-01 2024-01-31 12459263 2024-01-31 12459263 core:RetainedEarningsAccumulatedLosses 2024-01-31 12459263 core:ShareCapital 2024-01-31 12459263 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2024-01-31 12459263 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 12459263 bus:SmallEntities 2023-02-01 2024-01-31 12459263 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 12459263 bus:FullAccounts 2023-02-01 2024-01-31 12459263 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 12459263 bus:RegisteredOffice 2023-02-01 2024-01-31 12459263 bus:Director1 2023-02-01 2024-01-31 12459263 bus:Director2 2023-02-01 2024-01-31 12459263 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12459263 countries:AllCountries 2023-02-01 2024-01-31 12459263 2022-02-01 2023-01-31 12459263 2023-01-31 12459263 core:RetainedEarningsAccumulatedLosses 2023-01-31 12459263 core:ShareCapital 2023-01-31 12459263 core:CurrentFinancialInstruments core:WithinOneYear 2023-01-31 iso4217:GBP xbrli:pure

Registration number: 12459263

JKMA Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 January 2024

 

JKMA Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

JKMA Limited

(Registration number: 12459263)
Abridged Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Other financial assets

4

1

1

Current assets

 

Debtors

55,283

51,000

Creditors: Amounts falling due within one year

(50,666)

(50,589)

Net current assets

 

4,617

411

Net assets

 

4,618

412

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

4,518

312

Total equity

 

4,618

412

For the financial year ending 31 January 2024 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 of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 4 October 2024 and signed on its behalf by:
 

Mr J Wright

Director

Mrs K C IO

Director

 

JKMA Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England..

The address of its registered office is:
3 Poundbury Business Centre
Middle Farm Way
Poundbury
Dorchester
DT1 3WA
United Kingdom

These financial statements were authorised for issue by the Board on 4 October 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

JKMA Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2024

4

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 February 2023

1

1

At 31 January 2024

1

1

Carrying amount

At 31 January 2024

1

1