2023-11-012024-10-312024-10-31false14428272BJK HOLDING CHELMSFORD 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BJK HOLDING CHELMSFORD LIMITED

Registered Number
14428272
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BJK HOLDING CHELMSFORD LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

KESSOU KESSOU, Bertrand Josely

Registered Address

Unit 3, Valentines House
51-69 Ilford Hill
Ilford
IG1 2DG

Registered Number

14428272 (England and Wales)
BJK HOLDING CHELMSFORD LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3196,609151,355
196,609151,355
Current assets
Stocks475,000-
Debtors5102,67172,238
Cash at bank and on hand8,9694,933
186,64077,171
Creditors amounts falling due within one year6(443,519)(243,409)
Net current assets (liabilities)(256,879)(166,238)
Total assets less current liabilities(60,270)(14,883)
Creditors amounts falling due after one year7(39,584)-
Net assets(99,854)(14,883)
Capital and reserves
Called up share capital100100
Profit and loss account(99,954)(14,983)
Shareholders' funds(99,854)(14,883)
The financial statements were approved and authorised for issue by the Director on 18 April 2025, and are signed on its behalf by:
KESSOU KESSOU, Bertrand Josely
Director
Registered Company No. 14428272
BJK HOLDING CHELMSFORD LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery20
Office Equipment20
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 year100
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 23-151,355151,355
Additions77,4351,90079,335
At 31 October 2477,435153,255230,690
Depreciation and impairment
Charge for year3,43030,65134,081
At 31 October 243,43030,65134,081
Net book value
At 31 October 2474,005122,604196,609
At 31 October 23-151,355151,355
4.Stocks

2024

2023

££
Finished goods75,000-
Total75,000-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables22,530-
Other debtors37,71053,806
Prepayments and accrued income42,43118,432
Total102,67172,238
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables139,633113,281
Bank borrowings and overdrafts162,05286,835
Other creditors139,68342,893
Accrued liabilities and deferred income2,151400
Total443,519243,409
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts39,584-
Total39,584-