J. K. Education Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05886599

J. K. Education Limited

Filleted Unaudited Abridged Financial Statements

For the year ended

31 July 2026

R E Jones & Co

J. K. Education Limited

Abridged Statement of Financial Position

31 July 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	36,313	49,195

Current assets

Debtors	537,549	95,196
Cash at bank and in hand	284,403	460,983
	----------	----------
	821,952	556,179

Creditors: amounts falling due within one year	251,217	387,941
	----------	----------
Net current assets	570,735	168,238
	----------	----------
Total assets less current liabilities	607,048	217,433
	----------	----------
Net assets	607,048	217,433
	----------	----------

Capital and reserves

Called up share capital	500	500
Profit and loss account	606,548	216,933
	----------	----------
Shareholders funds	607,048	217,433
	----------	----------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

For the year ending 31 July 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 abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 July 2026 in accordance with Section 444(2A) of the Companies Act 2006.

R E Jones & Co

J. K. Education Limited

Abridged Statement of Financial Position (continued)

31 July 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

Mrs K Turner
Director

Company registration number: 05886599

R E Jones & Co

J. K. Education Limited

Notes to the Abridged Financial Statements

Year ended 31 July 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 76 Freelands Road, Bromley, Kent, BR1 3HY.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 63 (2025: 67 ).

5. Intangible assets

	£
Cost
At 1 August 2025 and 31 July 2026	130,009
	----------
Amortisation
At 1 August 2025 and 31 July 2026	130,009
	----------
Carrying amount
At 31 July 2026	–
	----------
At 31 July 2025	–
	----------

6. Tangible assets

	£
Cost
At 1 August 2025 and 31 July 2026	214,006
	----------
Depreciation
At 1 August 2025	164,811
Charge for the year	12,882
	----------
At 31 July 2026	177,693
	----------
Carrying amount
At 31 July 2026	36,313
	----------
At 31 July 2025	49,195
	----------

7. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	15,354	15,354
Later than 1 year and not later than 5 years	57,172	61,007
Later than 5 years	–	11,701
	---------	---------
	72,526	88,062
	---------	---------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mrs J Low	–	–	–
Mrs K Turner	( 168,761)	142,479	( 26,282)
	----------	----------	---------
	( 168,761)	142,479	( 26,282)
	----------	----------	---------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mrs J Low	( 13,593)	13,593	–
Mrs K Turner	( 32,460)	( 136,301)	( 168,761)
	---------	----------	----------
	( 46,053)	( 122,708)	( 168,761)
	---------	----------	----------

9. Related party transactions

The company was under the control of Mrs K Turner throughout the current year. Mrs K Turner is a director and joint shareholder. Included in rent, rates and water is an amount of £30,000 (2025 - £30,000) which is rent due to the director Mrs K Turner . This has been charged at market rate.