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Company Registration No. 10729627 (England and Wales)
JIHNAR LIMITED Unaudited accounts for the year ended 30 April 2026
JIHNAR LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JIHNAR LIMITED Company Information for the year ended 30 April 2026
Directors
Jutharat TONGPRASERT Swee Fong HERON
Company Number
10729627 (England and Wales)
Registered Office
THE HERON GRAVEL LANE WEST HOUGHAM DOVER CT15 7AG ENGLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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JIHNAR LIMITED Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
66,465
69,524
Current assets
Inventories
223,254
96,961
Debtors
5
16,823
44,497
Cash at bank and in hand
2,715
3,455
242,792
144,913
Creditors: amounts falling due within one year
6
(196,882)
(185,106)
Net current assets/(liabilities)
45,910
(40,193)
Total assets less current liabilities
112,375
29,331
Creditors: amounts falling due after more than one year
7
(23,044)
(29,789)
Net assets/(liabilities)
89,331
(458)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
89,231
(558)
Shareholders' funds
89,331
(458)
For the year ending 30 April 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by
Swee Fong HERON Director Company Registration No. 10729627
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JIHNAR LIMITED Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
JIHNAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10729627. The registered office is THE HERON GRAVEL LANE, WEST HOUGHAM, DOVER, CT15 7AG, ENGLAND.
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.
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.
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
25% Reducing balance
Motor vehicles
10% Reducing balance
Computer equipment
25% Reducing balance
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JIHNAR LIMITED Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
19,477
60,479
5,607
85,563
Additions
314
6,500
418
7,232
At 30 April 2026
19,791
66,979
6,025
92,795
Depreciation
At 1 May 2025
6,978
7,659
1,402
16,039
Charge for the year
3,203
5,932
1,156
10,291
At 30 April 2026
10,181
13,591
2,558
26,330
Net book value
At 30 April 2026
9,610
53,388
3,467
66,465
At 30 April 2025
12,499
52,820
4,205
69,524
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
16,823
44,497
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
1,497
3,626
Trade creditors
9,407
15,943
Taxes and social security
10,893
977
Other creditors
1,016
13,594
Loans from directors
170,419
147,306
Accruals
3,650
3,660
196,882
185,106
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
23,044
29,789
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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