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JD KITCHENS AND BATHROOMS LIMITED

Registered Number
14164837
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

JD KITCHENS AND BATHROOMS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

DAVIS, Jonathan Edward

Registered Address

Unit 27,Park Farm Industrial Estate Evesham Road
Greet
Cheltenham
GL54 5BX

Registered Number

14164837 (England and Wales)
JD KITCHENS AND BATHROOMS LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,6535,993
5,6535,993
Current assets
Stocks43,000-
Debtors55,625115
Cash at bank and on hand13,0515,743
21,6765,858
Creditors amounts falling due within one year6(23,247)(7,468)
Net current assets (liabilities)(1,571)(1,610)
Total assets less current liabilities4,0824,383
Net assets4,0824,383
Capital and reserves
Called up share capital1010
Profit and loss account4,0724,373
Shareholders' funds4,0824,383
The financial statements were approved and authorised for issue by the Director on 18 February 2025, and are signed on its behalf by:
DAVIS, Jonathan Edward
Director
Registered Company No. 14164837
JD KITCHENS AND BATHROOMS LIMITED
Notes to the Financial Statements
for the year ended 30 June 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.
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. 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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Office Equipment5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 237,0324827,514
Additions1,355-1,355
At 30 June 248,3874828,869
Depreciation and impairment
At 01 July 231,3961251,521
Charge for year1,5701251,695
At 30 June 242,9662503,216
Net book value
At 30 June 245,4212325,653
At 30 June 235,6363575,993
4.Stocks

2024

2023

££
Work in progress3,000-
Total3,000-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables276-
Other debtors449-
Prepayments and accrued income4,900115
Total5,625115
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,518486
Taxation and social security3,8376,197
Other creditors892785
Total23,2477,468
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.