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Company Registration No. 09593984 (England and Wales)
J K Jointing (Essex) Ltd Unaudited accounts for the year ended 31 March 2024
J K Jointing (Essex) Ltd Unaudited accounts Contents
Page
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J K Jointing (Essex) Ltd Company Information for the year ended 31 March 2024
Director
Mr Jason King
Company Number
09593984 (England and Wales)
Registered Office
Unit C Prout Industrial Est Point Road Canvey Island Essex SS8 7TJ United Kingdom
Accountants
TDC Accountancy Ltd T-As Davies & Co. Merrydale House Linford Road Chadwell St. Mary Essex RM16 4LQ
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J K Jointing (Essex) Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,940 
Current assets
Debtors
6,267 
28,410 
Cash at bank and in hand
67,920 
136,692 
74,187 
165,102 
Creditors: amounts falling due within one year
(1,000)
(1,075)
Net current assets
73,187 
164,027 
Total assets less current liabilities
73,187 
165,967 
Creditors: amounts falling due after more than one year
(38,357)
(121,539)
Provisions for liabilities
Deferred tax
- 
(369)
Net assets
34,830 
44,059 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
34,829 
44,058 
Shareholders' funds
34,830 
44,059 
For the year ending 31 March 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 director acknowledges his 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 4 September 2024 and were signed on its behalf by
Mr Jason King Director Company Registration No. 09593984
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J K Jointing (Essex) Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
J K Jointing (Essex) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09593984. The registered office is Unit C Prout Industrial Est, Point Road, Canvey Island, Essex, SS8 7TJ, United Kingdom.
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.
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.
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:
Plant & machinery
25% S/L
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.
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J K Jointing (Essex) Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
31,629 
At 31 March 2024
31,629 
Depreciation
At 1 April 2023
29,689 
Charge for the year
1,940 
At 31 March 2024
31,629 
Net book value
At 31 March 2024
- 
At 31 March 2023
1,940 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,083 
968 
Trade debtors
- 
11,237 
Other debtors
5,184 
16,205 
6,267 
28,410 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Accruals
1,000 
1,075 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,653 
13,264 
Loans from directors
28,704 
108,275 
38,357 
121,539 
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
- 
369 
2024 
2023 
£ 
£ 
Provision at start of year
369 
1,871 
Credited to the profit and loss account
(369)
(1,502)
Provision at end of year
- 
369 
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J K Jointing (Essex) Ltd Notes to the Accounts for the year ended 31 March 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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