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Company Registration No. NI684270 (Northern Ireland)
JK Belfast Limited Unaudited accounts for the year ended 31 December 2025
JK Belfast Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JK Belfast Limited Company Information for the year ended 31 December 2025
Director
Uljana Mihhaljova
Company Number
NI684270 (Northern Ireland)
Registered Office
182 CONNSBROOK AVENUE BELFAST BT4 1JY UNITED KINGDOM
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JK Belfast Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,273
1,553
Current assets
Inventories
52,523
41,378
Debtors
6,390
25,057
Cash at bank and in hand
15,708
31,632
74,621
98,067
Creditors: amounts falling due within one year
(32,612)
(45,470)
Net current assets
42,009
52,597
Net assets
43,282
54,150
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
43,182
54,050
Shareholders' funds
43,282
54,150
For the year ending 31 December 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 3 July 2026 and were signed on its behalf by
Uljana Mihhaljova Director Company Registration No. NI684270
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JK Belfast Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
JK Belfast Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI684270. The registered office is 182 CONNSBROOK AVENUE, BELFAST, BT4 1JY, UNITED KINGDOM.
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
18%
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
2,311
At 31 December 2025
2,311
Depreciation
At 1 January 2025
758
Charge for the year
280
At 31 December 2025
1,038
Net book value
At 31 December 2025
1,273
At 31 December 2024
1,553
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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JK Belfast Limited Notes to the Accounts for the year ended 31 December 2025
6
Transactions with related parties
Director Loan: Included within creditors is an amount of £5,895 ( 2024 £7,077) due to a director of the company. The loan is unsecured, interest -free and repayable on demand. No formal repayment terms have been agreed.
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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