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JKE (UK) LIMITED

Registered Number
08295880
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

JKE (UK) LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

AMBEKAR, Babita
AMBEKAR, Rohit Madhukar
PATEL, Chetan Harish
PATEL, Rikesh Narendra
PATEL, Vanmala Harish

Registered Address

43 Ingleton Close
Nuneaton
CV11 6WB

Registered Number

08295880 (England and Wales)
JKE (UK) LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets36,3968,528
Tangible assets418,59422,682
24,99031,210
Current assets
Stocks51,80356,902
Debtors42,95118,202
Cash at bank and on hand67,043182,639
161,797257,743
Creditors amounts falling due within one year5(12,577)(22,495)
Net current assets (liabilities)149,220235,248
Total assets less current liabilities174,210266,458
Provisions for liabilities6(4,748)(5,930)
Net assets169,462260,528
Capital and reserves
Called up share capital110110
Profit and loss account169,352260,418
Shareholders' funds169,462260,528
The financial statements were approved and authorised for issue by the Board of Directors on 24 December 2024, and are signed on its behalf by:
PATEL, Chetan Harish
Director
Registered Company No. 08295880
JKE (UK) LIMITED
Notes to the Financial Statements
for the year ended 30 November 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are written off over the useful life of the assets.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of the fixed asses, less their estimated residual value, over their expected useful lives as follows: Plant and machinery 25% reducing balance Fixtures and Fittings 20% reducing balance Equipment 25% reducing balance
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. Rentals applicable to operating leases where substantially all the benefits and risks remain with the lessor are charged to profit and loss account as incurred.
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. Costs includes all costs incurred in bringing each product to its present location and condition.
Government grants or assistance
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for the receipt have been complied with.
2.Average number of employees

20242023
Average number of employees during the year66
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2315,75615,756
At 30 November 2415,75615,756
Amortisation and impairment
At 01 December 237,2287,228
Charge for year2,1322,132
At 30 November 249,3609,360
Net book value
At 30 November 246,3966,396
At 30 November 238,5288,528
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 December 2320,9361,88127,31250,129
Additions3571,405-1,762
At 30 November 2421,2933,28627,31251,891
Depreciation and impairment
At 01 December 238,6141,00917,82427,447
Charge for year3,1433362,3725,851
Other adjustments(1)--(1)
At 30 November 2411,7561,34520,19633,297
Net book value
At 30 November 249,5371,9417,11618,594
At 30 November 2312,3228729,48822,682
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,2678,460
Taxation and social security1,5319,999
Other creditors664797
Accrued liabilities and deferred income5,1153,239
Total12,57722,495
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,7485,930
Total4,7485,930
7.Other commitments
Total financial commitments, guarantees and contingencies which are not included in the statement of financial position amount to £78,609 (2023: £84,915).