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Registered number: 15602619
J & K's Catering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15602619
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 11,834
11,834
CURRENT ASSETS
Stocks 5 200
Debtors 6 58,585
Cash at bank and in hand 2,370
61,155
Creditors: Amounts Falling Due Within One Year 7 (72,812 )
NET CURRENT ASSETS (LIABILITIES) (11,657 )
TOTAL ASSETS LESS CURRENT LIABILITIES 177
NET ASSETS 177
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 77
SHAREHOLDERS' FUNDS 177
For the year ending 31 March 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Julian Moise
Director
03/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
J & K's Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15602619 . The registered office is 67 James Ward Road , Colchester, Essex, CO2 9FU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33.33% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 29 March 2024 - - - -
Additions 13,345 240 249 13,834
As at 31 March 2025 13,345 240 249 13,834
Depreciation
As at 29 March 2024 - - - -
Provided during the period 1,882 36 82 2,000
As at 31 March 2025 1,882 36 82 2,000
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 11,463 204 167 11,834
As at 29 March 2024 - - - -
5. Stocks
2025
£
Stock 200
6. Debtors
2025
£
Due within one year
Trade debtors 54,251
Other debtors 4,334
58,585
7. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 6,896
Other creditors 57,104
Taxation and social security 8,812
72,812
8. Share Capital
2025
£
Allotted, Called up and fully paid 100
Page 3