J K Maker Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04609349

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,073		1,262

			1,073		1,262
CURRENT ASSETS
Stocks	5	564		585
Debtors	6	168		-
Cash at bank and in hand		2,013		4,570

		2,745		5,155
Creditors: Amounts Falling Due Within One Year	7	(2,818 )		(2,956 )

NET CURRENT ASSETS (LIABILITIES)			(73 )		2,199

TOTAL ASSETS LESS CURRENT LIABILITIES			1,000		3,461

NET ASSETS			1,000		3,461

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			998		3,459

SHAREHOLDERS' FUNDS			1,000		3,461

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J K Maker Limited

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Jean Maker

Director

2 July 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J K Maker Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04609349 . The registered office is 108 Sandford Road, Chelmsford, Essex, CM2 6DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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J K Maker Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 6 April 2024	3,620

As at 5 April 2025	3,620

Depreciation
As at 6 April 2024	2,358
Provided during the period	189

As at 5 April 2025	2,547

Net Book Value
As at 5 April 2025	1,073

As at 6 April 2024	1,262

5. Stocks

	2025	2024
	£	£
Work in progress	564	585

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	168	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	915	-
Other creditors	1,052	1,689
Taxation and social security	851	1,267

	2,818	2,956

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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J K Maker Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	5,900	8,506

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