JKMT Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09388435 (England and Wales)

JKMT Limited

Unaudited Financial Statements for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K F Hooper

REGISTERED OFFICE:

One New Street

Wells

Somerset

BA5 2LA

REGISTERED NUMBER:

09388435 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Intangible assets

3

-

Tangible assets

4

17,035

20,374

17,035

20,374

CURRENT ASSETS

Stocks

7,611

7,342

Debtors

5

21,964

11,764

Cash at bank and in hand

45,075

83,556

74,650

102,662

CREDITORS

Amounts falling due within one year

6

44,581

58,665

NET CURRENT ASSETS

30,069

43,997

TOTAL ASSETS LESS CURRENT
LIABILITIES

47,104

64,371

CAPITAL AND RESERVES

Called up share capital

7

20

Share premium

119,990

Retained earnings

(72,906

)

(55,639

)

SHAREHOLDERS' FUNDS

47,104

64,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

K F Hooper - Director

1.	ACCOUNTING POLICIES

General information and basis of preparing the financial statements

JKMT Limited is a company limited by shares incorporated in England within the United Kingdom. The

address of the registered office is given in the directors and other information on page 2 of these

financial statements.

The nature of the company's operations and principal activities is that of pub and restaurant. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A small entities.

The significant accounting policies applied in the preparation of these financial statements are set out

below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents the fair value of consideration received or receivable for goods and services provided in the ordinary course of business, excluding value added tax (VAT) and trade discounts.

Revenue is recognised when the significant risks and rewards of ownership of the goods have been transferred to the customer, and it is probable that economic benefits associated with the transaction will flow to the entity. For food and beverage (alcoholic and non-alcoholic) sales, revenue is recognised at the point of sale, typically when the food or drinks are served to the customer.

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 of 10 years.

Tangible fixed assets

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

Short leasehold

-

12.5% on cost

Plant and machinery

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 22 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

26,301

AMORTISATION

At 1 May 2025

and 30 April 2026

26,301

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

COST

At 1 May 2025

26,300

105,205

131,505

Additions

-

2,339

At 30 April 2026

26,300

107,544

133,844

DEPRECIATION

At 1 May 2025

26,300

84,831

111,131

Charge for year

-

5,678

At 30 April 2026

26,300

90,509

116,809

NET BOOK VALUE

At 30 April 2026

-

17,035

At 30 April 2025

-

20,374

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,105

2,112

Other debtors

19,859

9,652

21,964

11,764

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

2,386

20,788

Taxation and social security

33,793

28,301

Other creditors

8,402

9,576

44,581

58,665

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

10

Ordinary A

£1

10

Ordinary B

£1

10

20

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

K F Hooper

Balance outstanding at start of year

731

-

Amounts advanced

12,926

731

Amounts repaid

(731

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

12,926

731

Interest has been charged at 3.75%.