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Company Registration No. 15481196 (England and Wales)
JKC Consulting Ltd Unaudited accounts for the period from 10 February 2024 to 31 March 2025
JKC Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JKC Consulting Ltd Company Information for the period from 10 February 2024 to 31 March 2025
Director
Julie Karen Morris
Company Number
15481196 (England and Wales)
Registered Office
4 Hillcroft Pontefract WF8 3SR England
Accountants
Sparham Harnell Limited Churchill House 29 Mill Hill Road Pontefract West Yorkshire WF8 4HY
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JKC Consulting Ltd Statement of financial position as at 31 March 2025
2025
Notes
£
Fixed assets
Tangible assets
4
652
Current assets
Inventories
2,100
Debtors
5
22
Cash at bank and in hand
1,938
4,060
Creditors: amounts falling due within one year
6
(4,539)
Net current liabilities
(479)
Total assets less current liabilities
173
Provisions for liabilities
Deferred tax
7
(124)
Net assets
49
Capital and reserves
Called up share capital
8
100
Profit and loss account
(51)
Shareholders' funds
49
For the period 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 director acknowledges her 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 9 September 2025 and were signed on its behalf by
Julie Karen Morris Director Company Registration No. 15481196
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JKC Consulting Ltd Notes to the Accounts for the period from 10 February 2024 to 31 March 2025
1
Statutory information
JKC Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 15481196. The registered office is 4 Hillcroft, Pontefract, WF8 3SR, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
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:
Fixtures & fittings
15% Reducing balance
Computer equipment
25% Straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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JKC Consulting Ltd Notes to the Accounts for the period from 10 February 2024 to 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 10 February 2024
-
-
-
Additions
121
733
854
At 31 March 2025
121
733
854
Depreciation
Charge for the period
18
184
202
At 31 March 2025
18
184
202
Net book value
At 31 March 2025
103
549
652
5
Debtors
2025
£
Amounts falling due within one year
Trade debtors
22
6
Creditors: amounts falling due within one year
2025
£
Loans from directors
3,939
Accruals
600
4,539
7
Deferred taxation
2025
£
Accelerated capital allowances
124
2025
£
Charged to the profit and loss account
124
Provision at end of period
124
8
Share capital
2025
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
9
Average number of employees
During the period the average number of employees was 1.
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