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Registered number: 13602416
J & K Windows 2021 Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13602416
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,000 8,000
Tangible Assets 5 5,475 10,324
12,475 18,324
CURRENT ASSETS
Stocks 6 13,300 9,100
Cash at bank and in hand 7,971 18,066
21,271 27,166
Creditors: Amounts Falling Due Within One Year 7 (33,588 ) (45,335 )
NET CURRENT ASSETS (LIABILITIES) (12,317 ) (18,169 )
TOTAL ASSETS LESS CURRENT LIABILITIES 158 155
NET ASSETS 158 155
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 58 55
SHAREHOLDERS' FUNDS 158 155
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For the year ending 30 September 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Peacock
Director
Miss Kacie Sherlock
Director
09/10/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J & K Windows 2021 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13602416 . The registered office is Grantham House, Pencoedtre, Barry, CF63 1QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 2,000
Provided during the period 1,000
As at 30 September 2024 3,000
Net Book Value
As at 30 September 2024 7,000
As at 1 October 2023 8,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 7,650 12,999 20,649
Additions 418 - 418
As at 30 September 2024 8,068 12,999 21,067
Depreciation
As at 1 October 2023 3,825 6,500 10,325
Provided during the period 2,017 3,250 5,267
As at 30 September 2024 5,842 9,750 15,592
Net Book Value
As at 30 September 2024 2,226 3,249 5,475
As at 1 October 2023 3,825 6,499 10,324
6. Stocks
2024 2023
£ £
Work in progress 13,300 9,100
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,083 6,872
Taxation and social security 32,505 38,463
33,588 45,335
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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