0
30/11/2023
2023-11-30
false
false
false
false
true
false
false
false
false
false
true
false
false
true
false
false
false
false
false
false
false
No description of principal activities is disclosed
2023-05-01
Sage Accounts Production 23.0 - FRS102_2021
xbrli:pure
xbrli:shares
iso4217:GBP
14033745
2023-05-01
2023-11-30
14033745
2023-11-30
14033745
2023-04-30
14033745
2022-05-01
2023-04-30
14033745
2023-04-30
14033745
2022-04-30
14033745
bus:RegisteredOffice
2023-05-01
2023-11-30
14033745
bus:LeadAgentIfApplicable
2023-05-01
2023-11-30
14033745
bus:Director1
2023-05-01
2023-11-30
14033745
bus:Director2
2023-05-01
2023-11-30
14033745
bus:Director3
2023-05-01
2023-11-30
14033745
core:WithinOneYear
2023-11-30
14033745
core:WithinOneYear
2023-04-30
14033745
core:ShareCapital
2022-05-01
2023-04-30
14033745
core:RetainedEarningsAccumulatedLosses
2022-05-01
2023-04-30
14033745
core:RetainedEarningsAccumulatedLosses
2023-05-01
2023-11-30
14033745
core:ShareCapital
2023-11-30
14033745
core:ShareCapital
2023-04-30
14033745
core:RetainedEarningsAccumulatedLosses
2023-11-30
14033745
core:RetainedEarningsAccumulatedLosses
2023-04-30
14033745
bus:SmallEntities
2023-05-01
2023-11-30
14033745
bus:Audited
2023-05-01
2023-11-30
14033745
bus:FullAccounts
2023-05-01
2023-11-30
14033745
bus:SmallCompaniesRegimeForAccounts
2023-05-01
2023-11-30
14033745
bus:PrivateLimitedCompanyLtd
2023-05-01
2023-11-30
Company registration number:
14033745
JPK Supplies Limited
Filleted financial statements
30 November 2023
JPK Supplies Limited
Contents
Directors and other information
Directors responsibilities statement
Statement of financial position
Statement of changes in equity
Notes to the financial statements
JPK Supplies Limited
Directors and other information
|
|
|
|
Directors |
Mrs J Jump |
|
|
Mr C A Pugh |
|
|
Mrs J I M Pugh |
|
|
|
|
|
|
|
Company number |
14033745 |
|
|
|
|
|
|
|
Registered office |
Unit 900 Castlegate Business Park |
|
|
Caldicot |
|
|
Monmouthshire |
|
|
NP26 5YR |
|
|
|
|
|
|
|
Auditor |
Leftley Rowe & Company |
|
|
Second Floor |
|
|
87 Kenton Road |
|
|
Kenton, Harrow |
|
|
Middlesex |
|
|
HA3 0AH |
|
|
|
|
|
|
|
|
|
|
|
|
|
Bankers |
HSBC Bank PLC |
|
|
56 Queen Street |
|
|
South Glamorgan |
|
|
Cardiff |
|
|
CF10 2PX |
|
|
|
JPK Supplies Limited
Directors responsibilities statement
Period ended 30 November 2023
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and accounting estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
JPK Supplies Limited
Statement of financial position
30 November 2023
|
|
|
30/11/23 |
|
|
|
30/04/23 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
5 |
764,430 |
|
|
|
391,034 |
|
|
Cash at bank and in hand |
|
|
9,000 |
|
|
|
21,013 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
773,430 |
|
|
|
412,047 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
6 |
(
188,632) |
|
|
|
(
264,887) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets |
|
|
|
|
584,798 |
|
|
|
147,160 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
584,798 |
|
|
|
147,160 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
584,798 |
|
|
|
147,160 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
100 |
|
|
|
100 |
Profit and loss account |
|
|
|
|
584,698 |
|
|
|
147,060 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
584,798 |
|
|
|
147,160 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
09 August 2024
, and are signed on behalf of the board by:
Mrs J I M Pugh
Director
Company registration number:
14033745
JPK Supplies Limited
Statement of changes in equity
Period ended 30 November 2023
|
|
Called up share capital |
Profit and loss account |
Total |
|
|
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 1 May 2022 |
|
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the period |
|
|
147,060 |
147,060 |
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Total comprehensive income for the period |
|
- |
147,060 |
147,060 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issue of shares |
|
100 |
|
100 |
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Total investments by and distributions to owners |
|
100 |
- |
100 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 April 2023 and 1 May 2023 |
|
100 |
147,060 |
147,160 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the period |
|
|
437,638 |
437,638 |
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Total comprehensive income for the period |
|
- |
437,638 |
437,638 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 November 2023 |
|
100 |
584,698 |
584,798 |
|
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
JPK Supplies Limited
Notes to the financial statements
Period ended 30 November 2023
1.
General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 900 Castlegate Business Park, Caldicot, Monmouthshire, NP26 5YR.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2023: Nil).
5.
Debtors
|
|
|
30/11/23 |
30/04/23 |
|
|
|
£ |
£ |
|
Trade debtors |
|
290,440 |
259,758 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
423,626 |
131,276 |
|
Other debtors |
|
50,364 |
- |
|
|
|
_______ |
_______ |
|
|
|
764,430 |
391,034 |
|
|
|
_______ |
_______ |
|
|
|
|
|
6.
Creditors: amounts falling due within one year
|
|
|
30/11/23 |
30/04/23 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
157,237 |
167,646 |
|
Trade creditors |
|
14,273 |
49,237 |
|
Corporation tax |
|
7,112 |
35,741 |
|
Social security and other taxes |
|
- |
5,462 |
|
Other creditors |
|
10,010 |
6,801 |
|
|
|
_______ |
_______ |
|
|
|
188,632 |
264,887 |
|
|
|
_______ |
_______ |
|
|
|
|
|
The bank loans are secured by a charge over the company's assets.
7.
Summary audit opinion
The auditor's report for the period dated
09 August 2024
was unqualified.
The senior statutory auditor was
Hussein Alibhai
for and on behalf of
Leftley Rowe & Company
8.
Ultimate parent undertaking
The parent company is Wunda Group plc, a company incorporated in England & Wales.