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REGISTERED NUMBER: 11075873 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

JCS INVESTMENT LIMITED

JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JCS INVESTMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: S D Boga
S Boga





REGISTERED OFFICE: 73 Park Lane
Croydon
Surrey
CR0 1JG





REGISTERED NUMBER: 11075873 (England and Wales)





ACCOUNTANTS: Owadally & King
Chartered Certified Accountants
73 Park Lane
Croydon
Surrey
CR0 1JG

JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,042 3,608
Investment property 5 636,780 636,780
638,822 640,388

CURRENT ASSETS
Debtors 6 13,422 13,422
Investments 7 40,000 40,000
Cash at bank and in hand 20,374 17,396
73,796 70,818
CREDITORS
Amounts falling due within one year 8 686,326 691,968
NET CURRENT LIABILITIES (612,530 ) (621,150 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,292

19,238

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 26,192 19,138
SHAREHOLDERS' FUNDS 26,292 19,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by:





S Boga - Director


JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Jcs Investment 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.

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 etc - 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 7,832
DEPRECIATION
At 1 December 2022 4,224
Charge for year 1,566
At 30 November 2023 5,790
NET BOOK VALUE
At 30 November 2023 2,042
At 30 November 2022 3,608

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022
and 30 November 2023 636,780
NET BOOK VALUE
At 30 November 2023 636,780
At 30 November 2022 636,780

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 13,422 13,422

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Other 40,000 40,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,600 3,600
Taxation and social security 1,829 271
Other creditors 680,897 688,097
686,326 691,968

JCS INVESTMENT LIMITED (REGISTERED NUMBER: 11075873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 December 2022 19,138
Profit for the year 7,054
At 30 November 2023 26,192

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Sylvain Boga.