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Company Registration No. 12657866 (England and Wales)
JCRD DESIGN LTD. Unaudited accounts for the year ended 30 June 2025
JCRD DESIGN LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JCRD DESIGN LTD. Company Information for the year ended 30 June 2025
Director
Luiz Eduardo Kessler
Company Number
12657866 (England and Wales)
Registered Office
13 Palace Gate London W8 5LS England
Accountants
Gains Accountants Queen Elizabeth Olympic Park Plexal, 14 East Bay Lane London E20 3BS
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JCRD DESIGN LTD. Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
755
1,068
Current assets
Inventories
40,000
40,000
Debtors
5
1,331
7,334
Cash at bank and in hand
458,529
359,073
499,860
406,407
Creditors: amounts falling due within one year
6
(334,589)
(310,175)
Net current assets
165,271
96,232
Net assets
166,026
97,300
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
166,025
97,299
Shareholders' funds
166,026
97,300
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2026 and were signed on its behalf by
Luiz Eduardo Kessler Director Company Registration No. 12657866
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JCRD DESIGN LTD. Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
JCRD DESIGN LTD. is a private company, limited by shares, registered in England and Wales, registration number 12657866. The registered office is 13 Palace Gate, London, W8 5LS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on Straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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JCRD DESIGN LTD. Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 July 2024
1,250
At 30 June 2025
1,250
Depreciation
At 1 July 2024
182
Charge for the year
313
At 30 June 2025
495
Net book value
At 30 June 2025
755
At 30 June 2024
1,068
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,331
7,334
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
65,098
30,156
Other creditors
864
1,522
Loans from directors
(28,774)
49,001
Accruals
297,401
229,496
334,589
310,175
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Loans to directors
At the end of the financial year, £28,774 was owed by Luiz Eduardo Kessler to the company (FY 2024 -£49,001).
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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