J & K (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05841034 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

J & K (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Jatin Kumar Ishwarlal Naik

Mrs Kashmira Naik

SECRETARY:

Mr Jatin Kumar Ishwarlal Naik

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

05841034 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

23,845

Property, plant and equipment

5

1,600

2,134

25,445

25,979

CURRENT ASSETS

Inventories

26,845

17,472

Debtors

6

1,062

947

Cash in hand

4,610

3,577

32,517

21,996

CREDITORS

Amounts falling due within one year

7

37,610

18,002

NET CURRENT (LIABILITIES)/ASSETS

(5,093

)

3,994

TOTAL ASSETS LESS CURRENT
LIABILITIES

20,352

29,973

CREDITORS

Amounts falling due after more than one
year

8

13,455

23,333

NET ASSETS

6,897

6,640

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

6,895

6,638

SHAREHOLDERS' FUNDS

6,897

6,640

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

Mr Jatin Kumar Ishwarlal Naik - Director

1.	STATUTORY INFORMATION

J & K (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net value of goods sold, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

23,845

NET BOOK VALUE

At 31 May 2025

23,845

At 31 May 2024

23,845

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

26,304

DEPRECIATION

At 1 June 2024

24,170

Charge for year

534

At 31 May 2025

24,704

NET BOOK VALUE

At 31 May 2025

1,600

At 31 May 2024

2,134

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Other debtors

1,062

947

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Bank loans and overdrafts

8,230

6,103

Trade creditors

22,142

3,808

Taxation and social security

1,653

1,671

Other creditors

5,585

6,420

37,610

18,002

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.5.25

31.5.24

£

Bank loans

13,455

23,333

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

2

Ordinary

£1

2

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................