1 June 2023 v2025.12.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP066027152023-06-012024-05-31066027152024-05-31066027152023-05-3106602715core:WithinOneYear2024-05-3106602715core:WithinOneYear2023-05-3106602715core:AfterOneYear2024-05-3106602715core:AfterOneYear2023-05-3106602715core:ShareCapital2024-05-3106602715core:ShareCapital2023-05-3106602715core:RetainedEarningsAccumulatedLosses2024-05-3106602715core:RetainedEarningsAccumulatedLosses2023-05-3106602715bus:Director12023-06-012024-05-3106602715bus:RegisteredOffice2023-06-012024-05-3106602715core:PlantMachinery2023-06-012024-05-31066027152022-06-012023-05-31066027152023-06-010660271512023-06-012024-05-3106602715countries:EnglandWales2023-06-012024-05-3106602715bus:AuditExemptWithAccountantsReport2023-06-012024-05-3106602715bus:PrivateLimitedCompanyLtd2023-06-012024-05-3106602715bus:SmallEntities2023-06-012024-05-3106602715bus:AbridgedAccounts2023-06-012024-05-31
Company registration number:
06602715
J&K Kleen Ltd
Unaudited Filleted Abridged Financial Statements for the year ended
31 May 2024
J&K Kleen Ltd
Abridged Statement of Financial Position
31 May 2024
20242023
Note££
Fixed assets    
Tangible assets 5
26,450
 
32,076
 
Current assets    
Debtors
107,797
 
102,363
 
Cash at bank and in hand
67,624
 
74,115
 
175,421
 
176,478
 
Creditors: amounts falling due within one year
(148,511
)
(153,685
)
Net current assets
26,910
 
22,793
 
Total assets less current liabilities 53,360   54,869  
Creditors: amounts falling due after more than one year
(13,686
)
(32,395
)
Provisions for liabilities
(2,764
)
(3,541
)
Net assets
36,910
 
18,933
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
36,908
 
18,931
 
Shareholders funds
36,910
 
18,933
 
For the year ending
31 May 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 abridged financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
31 May 2024
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
26 February 2025
, and are signed on behalf of the board by:
Mrs N Veerapen
Director
Company registration number:
06602715
J&K Kleen Ltd
Notes to the Abridged Financial Statements
Year ended
31 May 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
31 FIRS CLOSE
,
FOLKESTONE
,
KENT
,
CT19 4HZ
, United Kingdom.

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis. The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
20% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was
45
(2023:
48.00
).

5 Fixed assets

Tangible assets
£
Cost  
At
1 June 2023
163,018
 
Additions
1,074
 
At
31 May 2024
164,092
 
Depreciation  
At
1 June 2023
130,942
 
Charge
6,700
 
At
31 May 2024
137,642
 
Carrying amount  
At
31 May 2024
26,450
 
At 31 May 2023
32,076