Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08362783 2022-04-01 2023-03-31 08362783 2021-04-01 2022-03-31 08362783 2023-03-31 08362783 2022-03-31 08362783 c:Director1 2022-04-01 2023-03-31 08362783 d:FreeholdInvestmentProperty 2022-04-01 2023-03-31 08362783 d:FreeholdInvestmentProperty 2023-03-31 08362783 d:FreeholdInvestmentProperty 2022-03-31 08362783 d:CurrentFinancialInstruments 2023-03-31 08362783 d:CurrentFinancialInstruments 2022-03-31 08362783 d:Non-currentFinancialInstruments 2023-03-31 08362783 d:Non-currentFinancialInstruments 2022-03-31 08362783 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08362783 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08362783 d:ShareCapital 2023-03-31 08362783 d:ShareCapital 2022-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2023-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2022-03-31 08362783 c:FRS102 2022-04-01 2023-03-31 08362783 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08362783 c:FullAccounts 2022-04-01 2023-03-31 08362783 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08362783 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 08362783









JC & CC ENTERPRISES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
JC & CC ENTERPRISES LIMITED
REGISTERED NUMBER: 08362783

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
676,180
403,619

  
676,180
403,619

Current assets
  

Debtors: amounts falling due after more than one year
 5 
200,000
200,000

Debtors: amounts falling due within one year
 5 
377,336
245,497

Cash at bank and in hand
  
53,733
776,754

  
631,069
1,222,251

Creditors: amounts falling due within one year
 6 
(100,018)
(521,951)

Net current assets
  
 
 
531,051
 
 
700,300

Total assets less current liabilities
  
1,207,231
1,103,919

  

Net assets
  
1,207,231
1,103,919


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
 7 
1,206,231
1,102,919

  
1,207,231
1,103,919


Page 1

 
JC & CC ENTERPRISES LIMITED
REGISTERED NUMBER: 08362783
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 November 2023.




J J Cole
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JC & CC ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

The entity is a private company, limited by shares and incorporated in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Page 3

 
JC & CC ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2022
403,619


Additions at cost
272,561



At 31 March 2023
676,180






Page 4

 
JC & CC ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£

Due after more than one year

Other debtors
200,000
200,000

200,000
200,000


2023
2022
£
£

Due within one year

Amounts owed by associated undertakings
250,000
-

Other debtors
7,536
-

Prepayments and accrued income
119,800
245,497

377,336
245,497



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
332,169

Corporation tax
71,148
146,081

Other taxation and social security
3,520
25,201

Other creditors
550
16,000

Accruals and deferred income
24,800
2,500

100,018
521,951



7.


Reserves

Profit and loss account

Profit and Loss reserves are calculated after taking into account the profit/(loss) for the year and interim dividends payable in the year.


8.


Related party transactions

Included in creditors is an amount of £550 (2022: £nil) payable to a director of the Company.

 
Page 5