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Registered Number: 04146148
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 January 2025

for

PUKKA-J LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 12,426    11,916 
Investments 4 10,000    10,000 
22,426    21,916 
Current assets      
Debtors 613,674    383,921 
Cash at bank and in hand 753,631    603,726 
1,367,305    987,647 
Creditors: amount falling due within one year (349,617)   (270,561)
Net current assets 1,017,688    717,086 
 
Total assets less current liabilities 1,040,114    739,002 
Provisions for liabilities   (2,264)
Net assets 1,040,114    736,738 
 

Capital and reserves
     
Called up share capital 5 161    101 
Profit and loss account 1,039,953    736,637 
Shareholders' funds 1,040,114    736,738 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 August 2025 and were signed on its behalf by:


-------------------------------
Derek Wright
Director
1
General Information
Pukka-J Limited is a private company, limited by shares, registered in England and Wales, registration number 04146148, registration address 301 Innovation Central, 10 John Williams Boulevard South, Darlington, DL1 1BF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 years Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 3 (2024 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2024 10,000      3,637    22,805    36,442 
Additions   999    2,839    10,514    14,352 
Disposals (10,000)       (4,380)   (14,380)
At 31 January 2025   999    6,476    28,939    36,414 
Depreciation
At 01 February 2024 6,667      1,938    15,921    24,526 
Charge for year   250    1,135    7,046    8,431 
On disposals (6,667)       (2,302)   (8,969)
At 31 January 2025   250    3,073    20,665    23,988 
Net book values
Closing balance as at 31 January 2025   749    3,403    8,274    12,426 
Opening balance as at 01 February 2024 3,333      1,699    6,884    11,916 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2024 10,000    10,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 January 2025 10,000    10,000 

5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
160 Class A shares of £1.00 each 160    100 
1 Class B share of £1.00 each  
161    101 

2