Registration number: 09745804

JKL Construction & Carpentry Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

JKL Construction & Carpentry Ltd

Company Information

Director

Mathew Leslie Williams

Registered office

Unit 3 Gaunts End Elsenham Bishop's Stortford England CM22 6DR

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

JKL Construction & Carpentry Ltd

(Registration number: 09745804)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	18,620	21,117
Current assets
Stocks	5	31,461	53,377
Debtors	6	112,202	99,844
Cash at bank and in hand		10	12,589
		143,673	165,810
Creditors: Amounts falling due within one year	7	(149,048)	(174,674)
Net current liabilities		(5,375)	(8,864)
Total assets less current liabilities		13,245	12,253
Creditors: Amounts falling due after more than one year	7	(63,095)	(68,769)
Net liabilities		(49,850)	(56,516)
Capital and reserves
Called up share capital	8	2	2
Retained earnings		(49,852)	(56,518)
Shareholders' deficit		(49,850)	(56,516)

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

Director's 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 director acknowledges his 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 director on 15 May 2026
 

JKL Construction & Carpentry Ltd

(Registration number: 09745804)
Balance Sheet as at 31 August 2025

......................................... Mathew Leslie Williams Director

JKL Construction & Carpentry Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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:
Unit 3 Gaunts End
Elsenham
Bishop's Stortford
CM22 6DR
England

These financial statements were authorised for issue by the director on 15 May 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.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

JKL Construction & Carpentry Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

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
Plant and machinery	25% reducing balance
Office equipment	3 years straight line basis
Plant and machinery	10% reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

JKL Construction & Carpentry Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

JKL Construction & Carpentry Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 September 2024	53,704	3,485	57,189
Additions	108	1,019	1,127
At 31 August 2025	53,812	4,504	58,316
Depreciation
At 1 September 2024	32,854	3,218	36,072
Charge for the year	3,017	607	3,624
At 31 August 2025	35,871	3,825	39,696
Carrying amount
At 31 August 2025	17,941	679	18,620
At 31 August 2024	20,850	267	21,117

5

Stocks

	2025 £	2024 £
Work in progress	31,461	53,377

6

Debtors

Current	2025 £	2024 £
Trade debtors	550	550
Other debtors	111,652	99,294
	112,202	99,844

JKL Construction & Carpentry Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	15,584	5,478
Trade creditors		58,172	92,956
Taxation and social security		63,616	47,618
Accruals and deferred income		900	900
Other creditors		10,776	27,722
		149,048	174,674

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	63,095	68,769

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	2	2	2	2

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	63,095	68,769

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	15,584	5,478