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Company Registration No. 11119008 (England and Wales)
Jerk Cafe Ltd Unaudited accounts for the year ended 31 December 2024
Jerk Cafe Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jerk Cafe Ltd Company Information for the year ended 31 December 2024
Director
Zena Campbell
Company Number
11119008 (England and Wales)
Registered Office
135 High Street Rochester Kent ME2 4TJ
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Jerk Cafe Ltd Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
6,651
4,103
Current assets
Inventories
10,000
-
Debtors
5
-
6,994
Cash at bank and in hand
8,247
6,846
18,247
13,840
Creditors: amounts falling due within one year
6
(144,283)
(81,542)
Net current liabilities
(126,036)
(67,702)
Net liabilities
(119,385)
(63,599)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(119,485)
(63,699)
Shareholders' funds
(119,385)
(63,599)
For the year ending 31 December 2024 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 6 February 2026 and were signed on its behalf by
Zena Campbell Director Company Registration No. 11119008
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Jerk Cafe Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Jerk Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 11119008. The registered office is 135 High Street, Rochester, Kent, ME2 4TJ.
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.
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:
Plant & machinery
20% written down value
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Jerk Cafe Ltd Notes to the Accounts for the year ended 31 December 2024
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.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2024
7,523
Additions
4,211
At 31 December 2024
11,734
Depreciation
At 1 January 2024
3,420
Charge for the year
1,663
At 31 December 2024
5,083
Net book value
At 31 December 2024
6,651
At 31 December 2023
4,103
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Accrued income and prepayments
-
1,210
Other debtors
-
5,784
-
6,994
6
Creditors: amounts falling due within one year
2024
2023
£
£
VAT
96,351
55,136
Trade creditors
4,792
-
Taxes and social security
20,146
16,997
Other creditors
253
1,484
Loans from directors
14,816
-
Accruals
7,925
7,925
144,283
81,542
7
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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