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Registered Number: 05126551
England and Wales

 

 

 

JOCA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2021

End date: 30 September 2022
Directors C C Chitnis
J S Chitnis
Registered Number 05126551
Registered Office Unit 28 City Business Centre
Lower Road
LONDON
SE16 2XB
Accountants Cocke Vellacott & Hill
Unit 28 City Business Centre
Lower Road
London
SE16 2XB
1
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 42,662    76,236 
42,662    76,236 
Current assets      
Stocks 4 2,500    2,500 
Debtors 5 139,208    198,210 
Cash at bank and in hand 77,156    203,847 
218,864    404,557 
Creditors: amount falling due within one year 6 (51,965)   (122,687)
Net current assets 166,899    281,870 
 
Total assets less current liabilities 209,561    358,106 
Creditors: amount falling due after more than one year 7   (170,958)
Provisions for liabilities 8 (42)   (180)
Net assets 209,519    186,968 
 

Capital and reserves
     
Called up share capital 9 10    10 
Share premium account 10 30,000    30,000 
Profit and loss account 179,509    156,958 
Shareholder's funds 209,519    186,968 
 


For the year ended 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 September 2023 and were signed on its behalf by:


-------------------------------
C C Chitnis
Director
2
  Equity share capital   Equity share premium   Retained Earnings   Total
£ £ £ £
At 01 October 2020 10  30,000  230,365  260,375 
Profit for the year 16,593  16,593 
Total comprehensive income for the year 16,593  16,593 
Dividends (90,000) (90,000)
Total investments by and distributions to owners (90,000) (90,000)
At 30 September 2021 10  30,000  156,958  186,968 
At 01 October 2021 10  30,000  156,958  186,968 
Profit for the year 86,551  86,551 
Total comprehensive income for the year 86,551  86,551 
Dividends (64,000) (64,000)
Total investments by and distributions to owners (64,000) (64,000)
At 30 September 2022 10  30,000  179,509  209,519 
3
General Information
Joca Limited is a private company, limited by shares, registered in England and Wales, registration number 05126551, registration address Unit 28 City Business Centre, Lower Road, LONDON, SE16 2XB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax.
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past years and it is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to  the income statement.in the period to which they relate.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5 years Straight Line
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 5 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

The following figure does not include the directors:
Average number of employees during the year was 5 (2021 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2021 711,777    85,723    22,656    820,156 
Additions      
Disposals      
At 30 September 2022 711,777    85,723    22,656    820,156 
Depreciation
At 01 October 2021 687,736    35,437    20,747    743,920 
Charge for year 24,041    7,624    1,909    33,574 
On disposals      
At 30 September 2022 711,777    43,061    22,656    777,494 
Net book values
Closing balance as at 30 September 2022   42,662      42,662 
Opening balance as at 01 October 2021 24,041    50,286    1,909    76,236 


4.

Stocks

2022
£
  2021
£
Stocks for resale 2,500    2,500 
2,500    2,500 

5.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade debtors 1,266    (7,548)
Amount owed by parent company 106,368    174,416 
Prepayments & accrued income 31,342    31,342 
PAYE & social security 232   
139,208    198,210 

6.

Creditors: amount falling due within one year

2022
£
  2021
£
Trade creditors 10,631    83,943 
Corporation tax 23,135    19,208 
PAYE & social security   607 
Accrued expenses 3,651    2 
Wages & Salaries Control Account 3,846    3,192 
Directors' current accounts 3,079    3,131 
VAT 7,623    12,604 
51,965    122,687 

7.

Creditors: amount falling due after more than one year

2022
£
  2021
£
Bank Loans & Overdrafts   170,958 
  170,958 

8.

Provisions for liabilities

2022
£
  2021
£
Pension Provisions 42    180 
42    180 

9.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
9,500 Class A shares of £0.001 each 10    10 
10    10 

10.

Share premium account

2022
£
  2021
£
Equity share premium b/fwd 30,000    30,000 
30,000    30,000 

11.

Operating lease commitments

At 30 September 2022 the company had non-cancellable operating leases in respect of land and buildings expiring within 1-5 years amounting to £328,920 (2021: £416,632).
12.

Ultimate holding company

The ultimate holding company is Bikram Yoga Limited (company registered number 06887303) of Unit 28 City Business Centre, Lower Road, London, SE16 2XB.

JOCA Limited is part of a small group and consolidated accounts are not prepared. 

The ultimate controlling parties are Mr J and Mrs C Chitnis by virtue of their controlling shareholding in the parent company.
4