JK Comms Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07292363 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

JK COMMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

Mrs S Bodle

REGISTERED OFFICE:

Unit 3 Diamond Business Centre

Holland Road

Oxted

Surrey

RH8 9BQ

REGISTERED NUMBER:

07292363 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

28,175

17,550

28,175

17,550

CURRENT ASSETS

Stocks

6

10,861

7,810

Debtors

7

24,297

77,505

Cash at bank

43,276

15,910

78,434

101,225

CREDITORS

Amounts falling due within one year

8

60,327

73,851

NET CURRENT ASSETS

18,107

27,374

TOTAL ASSETS LESS CURRENT
LIABILITIES

46,282

44,924

CREDITORS

Amounts falling due after more than one
year

9

(15,540

)

(35,806

)

PROVISIONS FOR LIABILITIES

10

(7,044

)

(4,129

)

NET ASSETS

23,698

4,989

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

23,598

4,889

SHAREHOLDERS' FUNDS

23,698

4,989

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mrs S Bodle - Director

1.	STATUTORY INFORMATION

JK Comms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

50,000

AMORTISATION

At 1 July 2025

and 30 June 2026

50,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

38,624

Additions

20,122

At 30 June 2026

58,746

DEPRECIATION

At 1 July 2025

21,074

Charge for year

9,497

At 30 June 2026

30,571

NET BOOK VALUE

At 30 June 2026

28,175

At 30 June 2025

17,550

6.

STOCKS

30/6/26

30/6/25

£

Stocks

10,861

7,810

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

30/6/25

£

Trade debtors

9,543

20,520

Other debtors

14,754

56,985

24,297

77,505

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

30/6/25

£

Bank loans and overdrafts

9,580

19,618

Hire purchase contracts

3,825

Trade creditors

10,843

10,202

Taxation and social security

35,767

39,838

Other creditors

312

368

60,327

73,851

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/6/26

30/6/25

£

Bank loans

14,583

31,025

Hire purchase contracts

957

4,781

15,540

35,806

10.	PROVISIONS FOR LIABILITIES

30/6/26

30/6/25

£

Deferred tax

7,044

4,129

Deferred

tax

£

Balance at 1 July 2025

4,129

Provided during year

2,915

Balance at 30 June 2026

7,044

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/26

30/6/25

value:

£

100

Ordinary

1

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30/6/26

30/6/25

£

Mrs S Bodle

Balance outstanding at start of year

(367

)

(2,893

)

Amounts advanced

110,152

123,695

Amounts repaid

(110,096

)

(121,169

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(311

)

(367

)

13.	ULTIMATE CONTROLLING PARTY

Control is shared equally between the two shareholders, Mr M Bodle & Mrs S Bodle.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JK Comms Limited for the year ended 30 June 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of JK Comms Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JK Comms Limited and state those matters that we have agreed to state to the director of JK Comms Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that JK Comms Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JK Comms Limited. You consider that JK Comms Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JK Comms Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

22 October 2026