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Company Registration No. 12985086 (England and Wales)
J & K Contracting Limited Unaudited accounts for the year ended 31 October 2025
J & K Contracting Limited Unaudited accounts Contents
Page
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J & K Contracting Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
77,510 
73,193 
Current assets
Debtors
56,104 
36,694 
Cash at bank and in hand
1,715 
9,470 
57,819 
46,164 
Creditors: amounts falling due within one year
(67,291)
(65,245)
Net current liabilities
(9,472)
(19,081)
Total assets less current liabilities
68,038 
54,112 
Creditors: amounts falling due after more than one year
(61,331)
(51,375)
Net assets
6,707 
2,737 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,706 
2,736 
Shareholders' funds
6,707 
2,737 
For the year ending 31 October 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 28 May 2026 and were signed on its behalf by
K. Short Director Company Registration No. 12985086
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J & K Contracting Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
J & K Contracting Limited is a private company, limited by shares, registered in England and Wales, registration number 12985086. The registered office is 1 Ruby House, The Nant, Rhydymwyn, Mold, CH7 5QB.
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% Reducing balance basis
Motor vehicles
25% Reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
97,683 
39,999 
137,682 
Additions
- 
27,275 
27,275 
At 31 October 2025
97,683 
67,274 
164,957 
Depreciation
At 1 November 2024
54,489 
10,000 
64,489 
Charge for the year
8,639 
14,319 
22,958 
At 31 October 2025
63,128 
24,319 
87,447 
Net book value
At 31 October 2025
34,555 
42,955 
77,510 
At 31 October 2024
43,194 
29,999 
73,193 
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J & K Contracting Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,674 
897 
Trade debtors
5,062 
13,120 
Accrued income and prepayments
459 
280 
Other debtors
48,909 
22,397 
56,104 
36,694 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,820 
1,170 
Taxes and social security
14,551 
1,751 
Loans from directors
48,920 
61,324 
Accruals
1,000 
1,000 
67,291 
65,245 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
61,331 
51,375 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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