J&K ACCOUNTS LTD - Accounts

J&K ACCOUNTS LTD
Contents Page
For the year ended 31 March 2025

Company information	1
Statement of financial position	2

J&K ACCOUNTS LTD
Company Information
For the year ended 31 March 2025

Directors	Krzysztof Opila Jadwiga Dulczewska
Registered Number	SC560383
Registered Office	Honeysuckle Cottage Carnbo KY13 0NX
Accountants	J & K Accounts Ltd Honeysuckle Cottage Carnbo Kinross KY13 0NX

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Registered Number: SC560383 J&K ACCOUNTS LTD
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		222,431		157,654
Current assets	193,113		149,176
Creditors: amount falling due within one year	(94,919)		(103,277)
Net current assets		98,194		45,899
Total assets less current liabilities		320,625		203,553
Creditors: amount falling due after more than one year		(22,000)		(22,000)
Net assets		298,625		181,553


Capital and reserves		298,625		181,553

NOTES TO THE ACCOUNTS

General Information

J&K ACCOUNTS LTD is a private company, limited by shares, registered in Scotland, registration number SC560383, registration address Honeysuckle Cottage, Carnbo, KY13 0NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 10).

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:

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Krzysztof Opila
Director

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Jadwiga Dulczewska
Director

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Registered Number: SC560383
Scotland
J&K ACCOUNTS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025