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Company Registration No. 10729627 (England and Wales)
JIHNAR LIMITED Unaudited accounts for the year ended 30 April 2024
JIHNAR LIMITED Unaudited accounts Contents
Page
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JIHNAR LIMITED Company Information for the year ended 30 April 2024
Directors
Jutharat TONGPRASERT Swee Fong HERON
Company Number
10729627 (England and Wales)
Registered Office
THE HERON GRAVEL LANE WEST HOUGHAM DOVER CT15 7AG ENGLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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JIHNAR LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,148 
5,400 
Current assets
Inventories
98,888 
60,421 
Debtors
17,149 
9,116 
Cash at bank and in hand
6,885 
5,043 
122,922 
74,580 
Creditors: amounts falling due within one year
(137,164)
(72,844)
Net current (liabilities)/assets
(14,242)
1,736 
Net assets
4,906 
7,136 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,806 
7,036 
Shareholders' funds
4,906 
7,136 
For the year ending 30 April 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 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 of Directors and authorised for issue on 2 January 2025 and were signed on its behalf by
Swee Fong HERON Director Company Registration No. 10729627
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JIHNAR LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
JIHNAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10729627. The registered office is THE HERON GRAVEL LANE, WEST HOUGHAM, DOVER, CT15 7AG, ENGLAND.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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% Reducing balance
Motor vehicles
10% Reducing balance
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JIHNAR LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
- 
6,000 
6,000 
Additions
11,250 
6,500 
17,750 
At 30 April 2024
11,250 
12,500 
23,750 
Depreciation
At 1 May 2023
- 
600 
600 
Charge for the year
2,812 
1,190 
4,002 
At 30 April 2024
2,812 
1,790 
4,602 
Net book value
At 30 April 2024
8,438 
10,710 
19,148 
At 30 April 2023
- 
5,400 
5,400 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,958 
2,597 
Trade debtors
15,191 
6,519 
17,149 
9,116 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
26,979 
25,781 
Taxes and social security
143 
418 
Other creditors
16,961 
650 
Loans from directors
91,145 
45,995 
Accruals
1,936 
- 
137,164 
72,844 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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