JKBNanny Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15455506

JKBNanny Limited

Unaudited Financial Statements

31 January 2025

JKBNanny Limited

Strategic Report

Year ended 31 January 2025

The company was incorporated on 31 January 2024. The directors are happy with the early performance of the company and are optimistic that with effective delivery of excellent services the company will be able to raise its income in the coming years.

This report was approved by the board of directors on 30 October 2025 and signed on behalf of the board by:

J Nyambikiwe
Director

Registered office:

142 Chertsey Rise

Stevenage

England

SG2 9JH

JKBNanny Limited

Director's Report

Year ended 31 January 2025

The director presents her report and the unaudited financial statements of the company for the year ended 31 January 2025 .

Director

The director who served the company during the year was as follows:

J Nyambikiwe	(Appointed 31 January 2024)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 30 October 2025 and signed on behalf of the board by:

J Nyambikiwe
Director

Registered office:

142 Chertsey Rise

Stevenage

England

SG2 9JH

JKBNanny Limited

Statement of Comprehensive Income

Year ended 31 January 2025


		Year to
		31 Jan 25
Note		£
Turnover	4	49,661

Cost of sales	17,656
	--------
Gross profit	32,005

Administrative expenses	12,980
	--------
Operating profit	19,025

	--------
Profit before taxation	19,025

Tax on profit	5	3,615
		--------
Profit for the financial year and total comprehensive income		15,410
		--------

All the activities of the company are from continuing operations.

JKBNanny Limited

Statement of Financial Position

31 January 2025

	2025
Note	£

Current assets

Debtors	6	6,478
Cash at bank and in hand		24,248
		--------
		30,726

Creditors: amounts falling due within one year	7	15,315
		--------
Net current assets		15,411
		--------
Total assets less current liabilities		15,411
		--------
Net assets		15,411
		--------

Capital and reserves

Called up share capital	8	1
Profit and loss account		15,410
		--------
Shareholders funds		15,411
		--------

For the year ending 31 January 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 year in question in accordance with section 476 ;

- The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of directors and authorised for issue on 30 October 2025 , and are signed on behalf of the board by:

J Nyambikiwe
Director

Company registration number: 15455506

JKBNanny Limited

Statement of Cash Flows

Year ended 31 January 2025

	2025
	£

Cash flows from operating activities

Profit for the financial year	15,410

Adjustments for:
Tax on profit	3,615
Accrued expenses	1,200

Changes in:
Trade and other debtors	( 6,478)
	--------
Cash generated from operations	13,747
	--------
Net cash from operating activities	13,747
	--------

Cash flows from financing activities

Proceeds from issue of ordinary shares	1
Proceeds from borrowings	10,500
	--------
Net cash from financing activities	10,501
	--------

Net increase in cash and cash equivalents	24,248
Cash and cash equivalents at beginning of year	–
	--------
Cash and cash equivalents at end of year	24,248
	--------

JKBNanny Limited

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 142 Chertsey Rise, Stevenage, SG2 9JH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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 profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Turnover

Turnover arises from:


	Year to
	31 Jan 25
	£
Sale of goods	49,661
	--------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Tax on profit

Major components of tax expense


	Year to
	31 Jan 25
	£

Current tax:

UK current tax expense	3,615
	-------
Tax on profit	3,615
	-------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is the same as the standard rate of corporation tax in the UK of 19 %.


	Year to
	31 Jan 25
	£
Profit on ordinary activities before taxation	19,025
	--------
Profit on ordinary activities by rate of tax	3,615
	--------

6. Debtors

	2025
	£
Trade debtors	6,478
	-------

7. Creditors: amounts falling due within one year

	2025
	£
Accruals and deferred income	1,200
Corporation tax	3,615
Director loan accounts	10,500
	--------
	15,315
	--------

8. Called up share capital

Issued, called up and fully paid

	2025
	No.	£
Ordinary shares of £ 1 each	1	1
	----	----

9. Analysis of changes in net debt

	At 31 Jan 2024	Cash flows	At 31 Jan 2025
	£	£	£
Cash at bank and in hand	–	24,248	24,248
Debt due within one year	–	(10,500)	(10,500)
	----	--------	--------
	–	13,748	13,748
	----	--------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
J Nyambikiwe	–	( 10,500)	( 10,500)
	----	--------	--------