JK Technical Advisors Limited 07777728 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is provision of technical consulting services and letting of own property. Digita Accounts Production Advanced 6.30.9574.0 true false true false 07777728 2024-10-01 2025-09-30 07777728 2025-09-30 07777728 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-09-30 07777728 core:CurrentFinancialInstruments 2025-09-30 07777728 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 07777728 core:FurnitureFittingsToolsEquipment 2025-09-30 07777728 core:MotorVehicles 2025-09-30 07777728 bus:SmallEntities 2024-10-01 2025-09-30 07777728 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07777728 bus:FilletedAccounts 2024-10-01 2025-09-30 07777728 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07777728 bus:RegisteredOffice 2024-10-01 2025-09-30 07777728 bus:Director1 2024-10-01 2025-09-30 07777728 bus:Director2 2024-10-01 2025-09-30 07777728 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-10-01 2025-09-30 07777728 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07777728 bus:Agent1 2024-10-01 2025-09-30 07777728 core:RevaluationReserve core:LandBuildings 2024-10-01 2025-09-30 07777728 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 07777728 core:LandBuildings 2024-10-01 2025-09-30 07777728 core:MotorVehicles 2024-10-01 2025-09-30 07777728 core:Subsidiary1 2024-10-01 2025-09-30 07777728 core:Subsidiary1 1 2024-10-01 2025-09-30 07777728 core:Subsidiary1 countries:England 2024-10-01 2025-09-30 07777728 countries:EnglandWales 2024-10-01 2025-09-30 07777728 2024-09-30 07777728 core:CostValuation 2024-09-30 07777728 core:FurnitureFittingsToolsEquipment 2024-09-30 07777728 core:MotorVehicles 2024-09-30 07777728 2023-10-01 2024-09-30 07777728 2024-09-30 07777728 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-09-30 07777728 core:CurrentFinancialInstruments 2024-09-30 07777728 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 07777728 core:FurnitureFittingsToolsEquipment 2024-09-30 07777728 core:MotorVehicles 2024-09-30 07777728 core:Subsidiary1 1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07777728

JK Technical Advisors Limited
Filleted and Unaudited Financial Statements
for the Year Ended 30 September 2025

JK Technical Advisors Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

JK Technical Advisors Limited

Company Information

Directors | Mr J P Knight Mrs J M Knight

Registered office | Dovedale Old Ebford Lane Ebford Exeter Devon EX3 0QP

Accountants | Redwoods Accountants (Exeter) Ltd Chartered Certified Accountants2 Clyst Works Clyst Road Topsham Exeter Devon EX3 0DB

JK Technical Advisors Limited

(Registration number: 07777728)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7,169 | 16,261
Investment property | 5 | 197,534 | 364,303
Investments | 6 | 100 | 100
|  | 204,803 | 380,664
Current assets |  |  |
Debtors | 7 | 47,224 | 84,285
Cash at bank and in hand |  | 116,693 | 100,844
|  | 163,917 | 185,129
Creditors: Amounts falling due within one year | 8 | (87,284) | (35,751)
Net current assets |  | 76,633 | 149,378
Total assets less current liabilities |  | 281,436 | 530,042
Provisions for liabilities |  | (1,792) | (4,065)
Net assets |  | 279,644 | 525,977
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 | 1,000
Revaluation reserve |  | (47,048) | -
Retained earnings |  | 325,692 | 524,977
Shareholders' funds |  | 279,644 | 525,977

For the financial year ending 30 September 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 March 2026 and signed on its behalf by:

......................................... Mrs J M Knight Director

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dovedale
Old Ebford Lane
Ebford
Exeter
Devon
EX3 0QP

These financial statements were authorised for issue by the Board on 30 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £ sterling and are rounded to £1.

Group accounts not prepared

The company is part of of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts..

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation

Depreciation is apportioned pro-rata in respect of all additions during the period.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings freehold | not depreciated
Fixtures, fittings and equipment | 20% and 33% straight line
Motor vehicles | 20% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Fixtures, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 18,258 | 35,165 | 53,423
Disposals | (358) | - | (358)
At 30 September 2025 | 17,900 | 35,165 | 53,065
Depreciation
At 1 October 2024 | 14,306 | 22,856 | 37,162
Charge for the year | 1,828 | 7,034 | 8,862
Eliminated on disposal | (128) | - | (128)
At 30 September 2025 | 16,006 | 29,890 | 45,896
Carrying amount
At 30 September 2025 | 1,894 | 5,275 | 7,169
At 30 September 2024 | 3,952 | 12,309 | 16,261

5 | Investment properties

| 2025 £
At 1 October | 364,303
Disposals | (119,721)
Fair value adjustments | (47,048)
At 30 September | 197,534

The fair value of the investment properties has been arrived at on the basis of valuations carried out by the directors who believe that the fair value is equal to historical cost. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.

There has been no valuation of investment property by an independent valuer.

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 100
Provision
Carrying amount
At 30 September 2025 | 100
At 30 September 2024 | 100

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Outsourced Energy Limited | 62 Cranford Avenue Exmouth Devon EX8 2QF England | Ordinary | 100% | 100%

Subsidiary undertakings
Outsourced Energy Limited The principal activity of Outsourced Energy Limited is underfloor heating. The profit for the financial period of Outsourced Energy Limited was £113,649 and the aggregate amount of capital and reserves at the end of the period was £389,495.

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 43,112 | 38,162
Amounts owed by related parties |  | 3,633 | 43,633
Prepayments |  | 299 | 1,040
Other debtors |  | 180 | 1,450
|  | 47,224 | 84,285

JK Technical Advisors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 16,955 | 14,560
Accruals and deferred income | 2,917 | 2,100
Other creditors | 67,412 | 19,091
| 87,284 | 35,751

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £0.50 each | 2,000 | 1,000 | 2,000 | 1,000

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | (47,048) | (47,048)