Registered number
04608565
JANIKIN ROOKE LTD
Filleted Accounts
31 December 2024
JANIKIN ROOKE LTD
Registered number: 04608565
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 6,686 7,305
Investments 4 4,868 4,868
11,554 12,173
Current assets
Debtors 5 90,000 102,000
Creditors: amounts falling due within one year 6 (75,351) (72,038)
Net current assets 14,649 29,962
Total assets less current liabilities 26,203 42,135
Creditors: amounts falling due after more than one year 7 (19,032) (26,595)
Provisions for liabilities (1,270) (1,851)
Net assets 5,901 13,689
Capital and reserves
Called up share capital 100 100
Profit and loss account 5,801 13,589
Shareholders' funds 5,901 13,689
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.
Mr Shuvo Loha
Director
Approved by the board on 5 August 2025
JANIKIN ROOKE LTD
Notes to the Accounts
for the year ended 31 December 2024
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:
Plant and machinery 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 25,470
Additions 1,610
At 31 December 2024 27,080
Depreciation
At 1 January 2024 18,165
Charge for the year 2,229
At 31 December 2024 20,394
Net book value
At 31 December 2024 6,686
At 31 December 2023 7,305
4 Investments
Other
investments
£
Cost
At 1 January 2024 4,868
At 31 December 2024 4,868
5 Debtors 2024 2023
£ £
Trade debtors 90,000 102,000
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 379 4,813
Director's loan account 48,855 47,935
Taxation and social security costs 627 3,800
Other creditors 25,490 15,490
75,351 72,038
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 19,032 26,595
8 Other information
JANIKIN ROOKE LTD is a private company limited by shares and incorporated in England. Its registered office is:
1 Primrose Street
London
EC2A 2EX
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