REGISTERED NUMBER: 10928903 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JK CONSTRUCTION & REFURBISHMENT LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

40,114

60,601

CURRENT ASSETS

Stocks

302,035

314,433

Debtors

5

281,181

15,739

Cash at bank and in hand

50,483

231,163

633,699

561,335

CREDITORS

Amounts falling due within one year

6

(219,428

)

(189,910

)

NET CURRENT ASSETS

414,271

371,425

TOTAL ASSETS LESS CURRENT LIABILITIES

454,385

432,026

CREDITORS

Amounts falling due after more than one year

7

-

(7,442

)

PROVISIONS FOR LIABILITIES

(10,000

)

(15,150

)

NET ASSETS

444,385

409,434

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

444,285

409,334

SHAREHOLDERS' FUNDS

444,385

409,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2026 and were signed by:

J Kelly - Director

1.	STATUTORY INFORMATION

JK Construction & Refurbishment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10928903

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 represents the sale of construction services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

- 25% on reducing balance

Computer equipment

- 20% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.

EMPLOYEES

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

89,623

9,663

99,286

Disposals

(8,008

)

-

(8,008

)

At 31 August 2025

81,615

9,663

91,278

DEPRECIATION

At 1 September 2024

37,411

1,274

38,685

Charge for year

11,135

1,678

12,813

Eliminated on disposal

(334

)

-

(334

)

At 31 August 2025

48,212

2,952

51,164

NET BOOK VALUE

At 31 August 2025

33,403

6,711

40,114

At 31 August 2024

52,212

8,389

60,601

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

207,031

7,139

Other debtors

74,150

8,600

281,181

15,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,442

6,988

Taxation and social security

123,705

101,844

Other creditors

88,281

81,078

219,428

189,910

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,442