Jay K9 Limited 11184612 false 2023-03-01 2024-02-29 2024-02-29 The principal activity of the company is other amusement and recreation activities not elsewhere classified. Digita Accounts Production Advanced 6.30.9574.0 true 11184612 2023-03-01 2024-02-29 11184612 2024-02-29 11184612 bus:Director1 1 2024-02-29 11184612 bus:OrdinaryShareClass1 2024-02-29 11184612 core:CurrentFinancialInstruments 2024-02-29 11184612 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 11184612 core:FurnitureFittings 2024-02-29 11184612 core:PlantMachinery 2024-02-29 11184612 bus:SmallEntities 2023-03-01 2024-02-29 11184612 bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-29 11184612 bus:AbridgedAccounts 2023-03-01 2024-02-29 11184612 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 11184612 bus:RegisteredOffice 2023-03-01 2024-02-29 11184612 bus:Director1 2023-03-01 2024-02-29 11184612 bus:Director1 1 2023-03-01 2024-02-29 11184612 bus:Director2 2023-03-01 2024-02-29 11184612 bus:OrdinaryShareClass1 2023-03-01 2024-02-29 11184612 bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11184612 core:FurnitureFittings 2023-03-01 2024-02-29 11184612 core:PlantMachinery 2023-03-01 2024-02-29 11184612 countries:EnglandWales 2023-03-01 2024-02-29 11184612 2023-02-28 11184612 bus:Director1 1 2023-02-28 11184612 core:FurnitureFittings 2023-02-28 11184612 core:PlantMachinery 2023-02-28 11184612 2022-03-01 2023-02-28 11184612 2023-02-28 11184612 bus:OrdinaryShareClass1 2023-02-28 11184612 core:CurrentFinancialInstruments 2023-02-28 11184612 core:CurrentFinancialInstruments core:WithinOneYear 2023-02-28 11184612 core:FurnitureFittings 2023-02-28 11184612 core:PlantMachinery 2023-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11184612

Jay K9 Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 29 February 2024

 

Jay K9 Limited

Contents

Company Information

1

Directors' Report

2

Abridged Balance Sheet

3 to 4

Notes to the Unaudited Abridged Financial Statements

5 to 8

 

Jay K9 Limited

Company Information

Directors

Mrs G Moss

S Moss

Registered office

Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

Accountants

Perrigo Consultants Limited
Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

 

Jay K9 Limited

Directors' Report for the Year Ended 29 February 2024

The directors present their report and the abridged financial statements for the year ended 29 February 2024.

Directors of the company

The directors who held office during the year were as follows:

Mrs G Moss

S Moss

Principal activity

The principal activity of the company is other amusement and recreation activities not elsewhere classified.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 17 February 2025 and signed on its behalf by:
 

.........................................
Mrs G Moss
Director

 

Jay K9 Limited

(Registration number: 11184612)
Abridged Balance Sheet as at 29 February 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

5

491

655

Tangible assets

6

1,396

1,744

 

1,887

2,399

Current assets

 

Stocks

7

543

6,654

Debtors

8

4,586

454

Cash at bank and in hand

 

2,803

2,329

 

7,932

9,437

Creditors: Amounts falling due within one year

(978)

(1,722)

Net current assets

 

6,954

7,715

Total assets less current liabilities

 

8,841

10,114

Provisions for liabilities

(271)

(271)

Accruals and deferred income

 

(7,260)

(5,999)

Net assets

 

1,310

3,844

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

1,210

3,744

Shareholders' funds

 

1,310

3,844

 

Jay K9 Limited

(Registration number: 11184612)
Abridged Balance Sheet as at 29 February 2024

For the financial year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 17 February 2025 and signed on its behalf by:
 

.........................................
Mrs G Moss
Director

 

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 29 February 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Anglo House
Worcester Road
Stourport on Severn
DY13 9AW

These financial statements were authorised for issue by the Board on 17 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 29 February 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

20% Reducing balance

Fixtures & fittings

20% Reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

348

436

Amortisation expense

164

219

 

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 29 February 2024

5

Intangible assets

Total
£

Cost or valuation

At 1 March 2023

1,554

At 29 February 2024

1,554

Amortisation

At 1 March 2023

899

Amortisation charge

164

At 29 February 2024

1,063

Carrying amount

At 29 February 2024

491

At 28 February 2023

655

6

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 March 2023

329

2,512

2,841

At 29 February 2024

329

2,512

2,841

Depreciation

At 1 March 2023

207

890

1,097

Charge for the year

24

324

348

At 29 February 2024

231

1,214

1,445

Carrying amount

At 29 February 2024

98

1,298

1,396

At 28 February 2023

122

1,622

1,744

7

Stocks

2024
£

2023
£

Finished goods and goods for resale

543

6,654

 

Jay K9 Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 29 February 2024

8

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

10

Related party transactions

Transactions with directors

2024

At 1 March 2023
£

Advances to director
£

At 29 February 2024
£

Mrs G Moss

Directors loan

-

4,131

4,131