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Company registration number: 15355471
JKS FOODS LIMITED
Unaudited financial statements
31 March 2025
JKS FOODS LIMITED
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
JKS FOODS LIMITED
Directors and other information
Director J Patel (Appointed 16 December 2023)
Company number 15355471
Registered office 128 City Road
London
EC1V2NX
Business address 128 City Road
London
EC1V2NX
JKS FOODS LIMITED
Statement of financial position
31 March 2025
31/03/25
Note £ £
Current assets
Stocks 23,000
Debtors 5 127,655
Cash at bank and in hand 258,145
_______
408,800
Creditors: amounts falling due
within one year 6 ( 270,389)
_______
Net current assets 138,411
_______
Total assets less current liabilities 138,411
_______
Net assets 138,411
_______
Capital and reserves
Called up share capital 99
Profit and loss account 138,312
_______
Shareholders funds 138,411
_______
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:
J Patel
Director
Company registration number: 15355471
JKS FOODS LIMITED
Notes to the financial statements
Period ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 128 City Road, London, EC1V2NX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis. The directors have reasonable expectation that the company will continue in operational existence for the foreseeable future.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Debtors
31/03/25
£
Trade debtors 126,640
Other debtors 1,015
_______
127,655
_______
6. Creditors: amounts falling due within one year
31/03/25
£
Trade creditors 104,085
Corporation tax 70,325
Other creditors 95,979
_______
270,389
_______
7. Related party transactions
During the period, the company sold products to related parties which has resulted in amounts owed by related parties of £102,902 being included within debtors due within one year.