J CORKEY LIMITED iXBRL

J CORKEY LIMITED

Abridged Unaudited Financial Statements

for the financial period from 8 December 2023 (date of incorporation) to 31 March 2025

J CORKEY LIMITED

Company Registration Number: NI706156

ABRIDGED BALANCE SHEET

as at 31 March 2025

Mar 25

Notes

Current Assets

Debtors

71,363

Cash at bank and in hand

278,918

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350,281

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Creditors: amounts falling due within one year

(138,387)

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Net Current Assets

211,894

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Total Assets less Current Liabilities

211,894

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Capital and Reserves

Called up share capital

100

Retained earnings

211,794

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Shareholders' Funds

211,894

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The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial period from 8 December 2023 (date of incorporation) to 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 8 September 2025




________________________________
Jonathan Corkey
Director

J CORKEY LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 8 December 2023 (date of incorporation) to 31 March 2025

General Information

J Corkey Limited is a private company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI706156. The registered office of the company is 20 Haddo Woods, Belfast, BT8 8FS which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

These financial statements cover the individual entity, J Corkey Limited for the financial period ended 31st March 2025.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Adoption of FRS 102 Section 1A

This is the first set of financial statements prepared by J CORKEY LIMITED in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities).

Period of financial statements

The financial statements are for the 15 month 24 days period from 8 December 2023 (date of incorporation) to 31 March 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was

Mar 25

Number

Director

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