JK Fencing & Construction Ltd iXBRL

Company Registration Number: 10887523

JK Fencing & Construction Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 July 2023

JK Fencing & Construction Ltd

Company Registration Number: 10887523

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 July 2023

		2023	2022
	Notes	£	£

Non-Current Assets

Property, plant and equipment

31,369

34,526

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Current Assets

Receivables

(101)

Cash and cash equivalents

7,240

8,951

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7,240

8,850

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Payables: amounts falling due within one year

(32,439)

(21,388)

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Net Current Liabilities

(25,199)

(12,538)

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Total Assets less Current Liabilities

6,170

21,988

Provisions for liabilities

(5,960)

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Net Assets

210

21,988

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Capital and Reserves

Called up share capital

Retained earnings

209

21,987

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Equity attributable to owners of the company

210

21,988

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.

For the financial year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 9 December 2025



________________________________
Mr Karlan Blake Offen
Director

JK Fencing & Construction Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 July 2023

General Information

JK Fencing & Construction Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 10887523. The registered office of the company is The Nursery Chegworth Lane, Harrietsham, Kent, ME17 1DB which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2023 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Turnover is measured at the fair value of the consideration received or receivable in respect of landscape and construction services.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Computer equipment

25% Reducing balance

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.


3.	Employees

		2023	2022
		Number	Number

	Average number of employees	2	2
		═════════	═════════


4.	Property, plant and equipment
		Plant and	Motor	Computer	Total
		machinery	vehicles	equipment

		£	£	£	£
	Cost
	At 1 August 2022	33,051	12,984	-	46,035
	Additions	-	7,201	99	7,300
		─────────	─────────	─────────	─────────
	At 31 July 2023	33,051	20,185	99	53,335
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 August 2022	8,263	3,246	-	11,509
	Charge for the financial year	6,197	4,235	25	10,457
		─────────	─────────	─────────	─────────
	At 31 July 2023	14,460	7,481	25	21,966
		─────────	─────────	─────────	─────────
	Net book value
	At 31 July 2023	18,591	12,704	74	31,369
		═════════	═════════	═════════	═════════
	At 31 July 2022	24,788	9,738	-	34,526
		═════════	═════════	═════════	═════════