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Registered Number: 12019439
England and Wales

 

 

 

J PUKKA FISH LTD



Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
  2024   2023
    £ £   £ £
Fixed assets   44,221      53,761 
Current assets 6,797      12,639   
Creditors: amount falling due within one year (107,995)     (86,785)  
Net current assets   (101,198)     (74,146)
Total assets less current liabilities   (56,977)     (20,385)
Creditors: amount falling due after more than one year   (3,111)     (8,217)
Net assets   (60,088)     (28,602)
 

         
Capital and reserves   (60,088)     (28,602)
 
NOTES TO THE ACCOUNTS

General Information
J Pukka Fish Ltd is a private company, limited by shares, registered in England and Wales, registration number 12019439, registration address 2 Cradlebridge Drive, Willesborough, Ashford, Kent, TN24 0RN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
2.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 78,000    78,000 
Additions  
Disposals  
At 31 May 2024 78,000    78,000 
Amortisation
At 01 June 2023 31,200    31,200 
Charge for year 7,800    7,800 
On disposals  
At 31 May 2024 39,000    39,000 
Net book values
At 31 May 2024 39,000    39,000 
At 31 May 2023 46,800    46,800 


3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 June 2023 22,000    22,000 
Additions  
Disposals  
At 31 May 2024 22,000    22,000 
Depreciation
At 01 June 2023 15,039    15,039 
Charge for year 1,740    1,740 
On disposals  
At 31 May 2024 16,779    16,779 
Net book values
Closing balance as at 31 May 2024 5,221    5,221 
Opening balance as at 01 June 2023 6,961    6,961 


4.

Average number of employees

Average number of employees during the year was 13 (2023 : 11).


For the year ended 31 May 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 accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 May 2025 and were signed by:


--------------------------------
Dipak Shrestha
Director
1