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Company Registration No. 12657866 (England and Wales)
JCRD DESIGN LTD. Unaudited accounts for the year ended 30 June 2024
JCRD DESIGN LTD. Unaudited accounts Contents
Page
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JCRD DESIGN LTD. Company Information for the year ended 30 June 2024
Director
Luiz Eduardo Kessler
Company Number
12657866 (England and Wales)
Registered Office
13 Palace Gate London W8 5LS England
Accountants
Gains Accountants Queen Elizabeth Olympic Park Plexal, 14 East Bay Lane London E20 3BS
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JCRD DESIGN LTD. Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,068 
- 
Current assets
Inventories
40,000 
30,000 
Debtors
7,334 
37,683 
Cash at bank and in hand
359,073 
22,872 
406,407 
90,555 
Creditors: amounts falling due within one year
(310,175)
(114,367)
Net current assets/(liabilities)
96,232 
(23,812)
Net assets/(liabilities)
97,300 
(23,812)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
97,299 
(23,813)
Shareholders' funds
97,300 
(23,812)
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 June 2025 and were signed on its behalf by
Luiz Eduardo Kessler Director Company Registration No. 12657866
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JCRD DESIGN LTD. Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
JCRD DESIGN LTD. is a private company, limited by shares, registered in England and Wales, registration number 12657866. The registered office is 13 Palace Gate, London, W8 5LS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on Straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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JCRD DESIGN LTD. Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
- 
Additions
1,250 
At 30 June 2024
1,250 
Depreciation
Charge for the year
182 
At 30 June 2024
182 
Net book value
At 30 June 2024
1,068 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,334 
37,683 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
30,156 
- 
Other creditors
1,522 
- 
Loans from directors
49,001 
114,367 
Accruals
229,496 
- 
310,175 
114,367 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
At the end of the financial period, £49,001 is owed to Luiz Eduardo Kessler by the company (FY 2023: £114,367).
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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