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Sage Accounts Production 24.0 - FRS102_2024
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Company registration number:
12735098
J & K Holdings International Limited
Unaudited filleted financial statements
31 July 2024
J & K Holdings International Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
J & K Holdings International Limited
Directors and other information
|
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Director |
Ms Jenny Zhizhen Wang |
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Company number |
12735098 |
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|
Registered office |
Canterbury Road |
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|
Lyminge |
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Nr Folkestone |
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Kent |
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|
CT18 8HU |
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Accountants |
Norman Brisk & Company Limited |
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Bank Chambers |
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Canterbury Road |
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Lyminge Nr Folkestone |
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Kent |
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CT18 8HU |
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J & K Holdings International Limited
Report to the director on the preparation of the
unaudited statutory financial statements of J & K Holdings International Limited
Year ended 31 July 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 July 2024 which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Norman Brisk & Company Limited
Business ADvisers & Taxation Consultants
Bank Chambers
Canterbury Road
Lyminge Nr Folkestone
Kent
CT18 8HU
25 April 2025
J & K Holdings International Limited
Statement of financial position
31 July 2024
|
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2024 |
|
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|
2023 |
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Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
4 |
217,283 |
|
|
|
179,683 |
|
|
Cash at bank and in hand |
|
|
5,502 |
|
|
|
27,954 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
222,785 |
|
|
|
207,637 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
5 |
(
222,833) |
|
|
|
(
207,685) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current liabilities |
|
|
|
|
(
48) |
|
|
|
(
48) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
(
48) |
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|
|
(
48) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net liabilities |
|
|
|
|
(
48) |
|
|
|
(
48) |
|
|
|
|
|
_______ |
|
|
|
_______ |
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|
Capital and reserves |
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Called up share capital |
|
|
|
|
1 |
|
|
|
1 |
Profit and loss account |
|
|
|
|
(
49) |
|
|
|
(
49) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders deficit |
|
|
|
|
(
48) |
|
|
|
(
48) |
|
|
|
|
|
_______ |
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|
_______ |
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|
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
25 April 2025
, and are signed on behalf of the board by:
Ms Jenny Zhizhen Wang
Director
Company registration number:
12735098
J & K Holdings International Limited
Statement of changes in equity
Year ended 31 July 2024
|
|
Called up share capital |
|
Profit and loss account |
Total |
|
|
|
|
|
|
|
£ |
|
£ |
£ |
|
|
|
|
|
|
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|
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|
|
|
|
|
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At 1 August 2022 |
|
1 |
|
(
49) |
(
48) |
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|
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|
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|
Profit for the year |
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|
- |
- |
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|
|
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|
_______ |
|
_______ |
_______ |
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|
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|
Total comprehensive income for the year |
|
- |
|
- |
- |
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|
|
|
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|
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_______ |
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_______ |
_______ |
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At 31 July 2023 and 1 August 2023 |
|
1 |
|
(
49) |
(
48) |
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|
|
|
|
|
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|
|
|
|
|
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|
Profit for the year |
|
|
|
- |
- |
|
|
|
|
|
|
|
_______ |
|
_______ |
_______ |
|
|
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|
Total comprehensive income for the year |
|
- |
|
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
_______ |
|
_______ |
_______ |
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At 31 July 2024 |
|
1 |
|
(
49) |
(
48) |
|
|
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|
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|
_______ |
|
_______ |
_______ |
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J & K Holdings International Limited
Notes to the financial statements
Year ended 31 July 2024
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is Bank Chambers, Canterbury Road, Lyminge, Nr Folkestone, Kent, CT18 8HU.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Construction contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Debtors
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Trade debtors |
|
33,683 |
18,683 |
|
Other debtors |
|
183,600 |
161,000 |
|
|
|
_______ |
_______ |
|
|
|
217,283 |
179,683 |
|
|
|
_______ |
_______ |
|
|
|
|
|
5.
Creditors: amounts falling due within one year
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Trade creditors |
|
7,993 |
97 |
|
Other creditors |
|
214,840 |
207,588 |
|
|
|
_______ |
_______ |
|
|
|
222,833 |
207,685 |
|
|
|
_______ |
_______ |
|
|
|
|
|
6.
Directors advances, credits and guarantees
|
During the year the director entered into the following advances and credits with the company: |
|
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|
|
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|
2024 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Ms Jenny Zhizhen Wang |
(
5) |
- |
(
5) |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Ms Jenny Zhizhen Wang |
(
28,264) |
28,259 |
(
5) |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
7.
Related party transactions
At the year end the company was owed £126,000 by J & K Holdings London Limited, a related company and it owed the sum of £206,130 to J & K Holdings London Limited.