Registered number
08383951
J K Naturals Ltd
Filleted Accounts
31 May 2025
J K Naturals Ltd
Registered number: 08383951
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Creditors: amounts falling due within one year 3 (20,590) (20,481)
Net current liabilities (20,590) (20,481)
Net liabilities (20,590) (20,481)
Capital and reserves
Called up share capital 80,100 80,100
Profit and loss account (100,690) (100,581)
Shareholders' funds (20,590) (20,481)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Gerry Desler
Director
Approved by the board on 7 June 2025
J K Naturals Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery 25% on costs
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Creditors: amounts falling due within one year 2025 2024
£ £
Other creditors 20,590 20,481
4 Other information
J K Naturals Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Stonebridge House
Chelmsford Road
Hatfield Heath
Essex
CM23 7BD
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