Registered number
12221608
JCPC SERVICES LIMITED
Filleted Accounts
30 September 2023
JCPC SERVICES LIMITED
Registered number: 12221608
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 717
Current assets
Debtors 4 10,700 855
Cash at bank and in hand 12,583 37,131
23,283 37,986
Creditors: amounts falling due within one year 5 (8,102) (6,419)
Net current assets 15,181 31,567
Total assets less current liabilities 15,181 32,284
Creditors: amounts falling due after more than one year 6 (10,417) (15,417)
Net assets 4,764 16,867
Capital and reserves
Called up share capital 5 5
Profit and loss account 4,759 16,862
Shareholders' funds 4,764 16,867
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P. Cayro
Director
Approved by the board on 30 July 2024
JCPC SERVICES LIMITED
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised when invoiced.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Going concern
The company is reliant upon the continuing support of J. Cuba and P. Cayro who are the company's directors and only shareholders. Mr Cuba & Mrs Cayro have indicated that they intend to support the company on an ongoing basis. The going concern basis of accounting has therefore been adopted.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022 2,865
At 30 September 2023 2,865
Depreciation
At 1 October 2022 2,148
Charge for the year 717
At 30 September 2023 2,865
Net book value
At 30 September 2023 -
At 30 September 2022 717
4 Debtors 2023 2022
£ £
Other debtors 10,700 855
Included in other debtors are directors loans as disclosed in note 7.
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 5,000 5,000
Taxation and social security costs - 183
Other creditors 3,102 1,236
8,102 6,419
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 10,417 15,417
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
J. Cuba
Unsecured, interest free loan - 7,015 (4,600) 2,415
P. Cayro
Unsecured, interest free loan - 7,400 - 7,400
- 14,415 (4,600) 9,815
8 Other information
JCPC SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
19 Wessex Way
Maidenhead
Berkshire
SL6 3BP
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