2023-02-012024-01-312024-01-31false13836888JDK AUTOMOTIVE 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JDK AUTOMOTIVE LIMITED

Registered Number
13836888
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

JDK AUTOMOTIVE LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

COTTRELL, Denis Christopher
COTTRELL, Janet Claire
COTTRELL, Kristofor-Jon Patrick

Registered Address

Cedar Lodge
Wellingtonia Avenue
Crowthorne
RG45 6AD

Registered Number

13836888 (England and Wales)
JDK AUTOMOTIVE LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3409,144543,346
Tangible assets4747,085625,768
1,156,2291,169,114
Current assets
Debtors267,044332,630
Cash at bank and on hand49,339108,755
316,383441,385
Creditors amounts falling due within one year(697,561)(755,020)
Net current assets (liabilities)(381,178)(313,635)
Total assets less current liabilities775,051855,479
Creditors amounts falling due after one year(908,312)(873,312)
Net assets(133,261)(17,833)
Capital and reserves
Called up share capital22
Profit and loss account(133,263)(17,835)
Shareholders' funds(133,261)(17,833)
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
COTTRELL, Kristofor-Jon Patrick
Director
Registered Company No. 13836888
JDK AUTOMOTIVE LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Total

£
Cost or valuation
At 01 February 23592,741
Revaluations(99,376)
At 31 January 24493,365
Amortisation and impairment
At 01 February 2349,395
Charge for year45,460
Other movements(10,634)
At 31 January 2484,221
Net book value
At 31 January 24409,144
At 31 January 23543,346
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 23643,395
Additions142,331
Revaluations(3,193)
At 31 January 24785,187
Depreciation and impairment
At 01 February 2317,627
Charge for year17,821
At 31 January 2438,103
Net book value
At 31 January 24747,085
At 31 January 23625,768