Pukka-J Limited - Accounts

Registered Number: 04146148 Pukka-J Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	6,101	12,426
Investments	4	10,000	10,000
		16,101	22,426
Current assets
Debtors		753,861	613,674
Cash at bank and in hand		893,947	753,631
		1,647,808	1,367,305
Creditors: amount falling due within one year		(383,369)	(349,617)
Net current assets		1,264,439	1,017,688

Total assets less current liabilities		1,280,540	1,040,114
Net assets		1,280,540	1,040,114

Capital and reserves
Called up share capital	5	161	161
Profit and loss account		1,280,379	1,039,953
Shareholders' funds		1,280,540	1,040,114

For the year ended 31 January 2026 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 05 June 2026 and were signed by:

-------------------------------
Derek Wright
Director

Pukka-J Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Pukka-J Limited is a private company, limited by shares, registered in England and Wales, registration number 04146148, registration address 301 Innovation Central, 10 John Williams Boulevard South, Darlington, DL1 1BF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	3 years Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2025 : 3).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	999	6,476	28,939	36,414
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 January 2026	999	6,476	28,939	36,414
Depreciation
At 01 February 2025	250	3,073	20,665	23,988
Charge for year	187	851	5,287	6,325
On disposals	-	-	-	-
At 31 January 2026	437	3,924	25,952	30,313
Net book values
Closing balance as at 31 January 2026	562	2,552	2,987	6,101
Opening balance as at 01 February 2025	749	3,403	8,274	12,426

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 February 2025	10,000	10,000
Additions	-	-
Disposals	-	-
At 31 January 2026	10,000	10,000

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
160 Class A shares of £1.00 each	160	160
1 Class B share of £1.00 each	1	1
	161	161

Registered Number: 04146148
England and Wales
Abridged Accounts

for the year ended 31 January 2026
for
PUKKA-J LIMITED