JKVK Ltd - Filleted accounts

Registered number

11158836

JKVK Ltd

Unaudited Filleted Accounts

30 June 2025

JKVK Ltd
Registered number:		11158836
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			937

Current assets
Debtors	4	57,185			15,727
Cash at bank and in hand		2,174			11,800
		59,359			27,527

Creditors: amounts falling due within one year	5	(21,362)			(18,416)

Net current assets			37,997			9,111

Total assets less current liabilities			37,997			10,048


Provisions for liabilities			-			(234)


Net assets			37,997			9,814

Capital and reserves
Called up share capital			1			1
Profit and loss account			37,996			9,813

Shareholder's funds			37,997			9,814

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Kovacovska
Director
Approved by the board on 10 September 2025

JKVK Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Fixtures, fittings and equipment
£
	Cost
	At 1 July 2024				3,684
	At 30 June 2025				3,684

	Depreciation
	At 1 July 2024				2,747
	Charge for the year				937
	At 30 June 2025				3,684

	Net book value
	At 30 June 2025				-
	At 30 June 2024				937


4	Debtors		2025		2024
£				£

	Trade debtors		41,185		-
	Other debtors		16,000		15,727
			57,185		15,727


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		10,323		18,380
	Other creditors		11,039		36
			21,362		18,416


6	Related party transactions

	The company provided short-term funding to Tiny CFO Ltd, a company in which the director also serves as a director. Included in other debtors at the balance sheet date is an amount of £16,000 (2024 - £15,590) due from Tiny CFO Ltd.


7	Controlling party

	The director is the controlling party by virtue of her majority shareholding.


8	Other information

	JKVK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	7 Bell Yard
	London
	WC2A 2JR