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Company Registration No. SC730960 (Scotland)
J K Technology Consultancy Limited Accounts for the year ended 30 September 2025
J K Technology Consultancy Limited Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J K Technology Consultancy Limited Company Information for the year ended 30 September 2025
Directors
Kerrie-Jean Kerr John Alexander Kerr
Company Number
SC730960 (Scotland)
Registered Office
165 Brook Street Broughty Ferry Dundee DD5 1DJ Scotland
Accountants
TMA Accountants & Taxation Advisors 165 Brook Street Broughty Ferry Dundee DD5 1DJ
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J K Technology Consultancy Limited Statement of financial position as at 30 September 2025
2025
Notes
£
Fixed assets
Tangible assets
4
3,055
Current assets
Debtors
5
16,140
Cash at bank and in hand
(6,342)
9,798
Creditors: amounts falling due within one year
6
(3,958)
Net current assets
5,840
Net assets
8,895
Capital and reserves
Called up share capital
7
100
Profit and loss account
8,795
Shareholders' funds
8,895
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by
John Alexander Kerr Director Company Registration No. SC730960
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J K Technology Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
J K Technology Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC730960. The registered office is 165 Brook Street, Broughty Ferry, Dundee, DD5 1DJ, Scotland.
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
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
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.
Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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J K Technology Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
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
33%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
-
Additions
7,260
At 30 September 2025
7,260
Depreciation
Charge for the year
4,205
At 30 September 2025
4,205
Net book value
At 30 September 2025
3,055
5
Debtors
2025
£
Amounts falling due within one year
VAT
1,585
Trade debtors
4,800
Other debtors
9,755
16,140
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
4,173
Loans from directors
(215)
3,958
7
Share capital
2025
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
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J K Technology Consultancy Limited Notes to the Accounts for the year ended 30 September 2025
8
Operating lease commitments
2025
£
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
11,400
Later than one year and not later than five years
27,550
38,950
9
Controlling party
The company is a wholly owned subsidiary of Barnhill Holdings Limited (SC816195).
10
Average number of employees
During the year the average number of employees was 2.
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