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Company Registration No. 10883759 (England and Wales)
JAC Court Ltd Unaudited accounts for the year ended 31 July 2023
JAC Court Ltd Unaudited accounts Contents
Page
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JAC Court Ltd Company Information for the year ended 31 July 2023
Directors
Julian Court Alison Court
Company Number
10883759 (England and Wales)
Registered Office
Nostrebor Pikes Pool Lane Finstall Bromsgrove Worcestershire B60 1LQ England
Accountants
Turl & Co Ltd Unit 1, The Park Spring Lane South Malvern Worcestershire WR14 1AT
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JAC Court Ltd for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAC Court Ltd for the year ended 31 July 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of JAC Court Ltd, as a body, in accordance with the terms of our engagement letter dated 31 August 2022. Our work has been undertaken solely to prepare for your approval the accounts of JAC Court Ltd and state those matters that we have agreed to state to the Board of Directors of JAC Court Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAC Court Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JAC Court Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JAC Court Ltd. You consider that JAC Court Ltd 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 accounts of JAC Court Ltd. 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 accounts.
Turl & Co Ltd Chartered Accountants Unit 1, The Park Spring Lane South Malvern Worcestershire WR14 1AT 26 July 2024
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JAC Court Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
812,650 
336,500 
Current assets
Debtors
4,550 
5,199 
Cash at bank and in hand
10,886 
3,237 
15,436 
8,436 
Creditors: amounts falling due within one year
(232,828)
(101,660)
Net current liabilities
(217,392)
(93,224)
Total assets less current liabilities
595,258 
243,276 
Creditors: amounts falling due after more than one year
(582,000)
(240,000)
Net assets
13,258 
3,276 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,158 
3,176 
Shareholders' funds
13,258 
3,276 
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by
Julian Court Director Company Registration No. 10883759
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JAC Court Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
JAC Court Ltd is a private company, limited by shares, registered in England and Wales, registration number 10883759. The registered office is Nostrebor, Pikes Pool Lane, Finstall, Bromsgrove, Worcestershire, B60 1LQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 August 2022
336,500 
Additions
476,150 
At 31 July 2023
812,650 
Depreciation
At 31 July 2023
- 
Net book value
At 31 July 2023
812,650 
At 31 July 2022
336,500 
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JAC Court Ltd Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,550 
5,199 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,096 
754 
Loans from directors
228,916 
100,126 
Accruals
816 
780 
232,828 
101,660 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
582,000 
240,000 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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