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REGISTERED NUMBER: 10659263 (England and Wales)















OJC HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024






OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OJC HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: A C Parkin-Coates





REGISTERED OFFICE: Elmstone Farm
Thorpe In Balne
Doncaster
South Yorkshire
DN6 0DZ





REGISTERED NUMBER: 10659263 (England and Wales)






OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,501 15,501
Tangible assets 5 464,052 379,794
Investments 6 145,990 626,649
625,543 1,021,944

CURRENT ASSETS
Debtors 7 273,557 55,457
Cash at bank 1,197,790 592,703
1,471,347 648,160
CREDITORS
Amounts falling due within one year 8 402,894 383,117
NET CURRENT ASSETS 1,068,453 265,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,693,996

1,286,987

CREDITORS
Amounts falling due after more than one
year

9

(14,010

)

-

PROVISIONS FOR LIABILITIES (78,466 ) (38,412 )
NET ASSETS 1,601,520 1,248,575

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,601,519 1,248,574
1,601,520 1,248,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 18 September 2024 and were signed by:





A C Parkin-Coates - Director


OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

OJC Holdings 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 10% on reducing balance

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 (2023 - NIL).

OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 15,501
NET BOOK VALUE
At 31 March 2024 15,501
At 31 March 2023 15,501

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 524,866
Additions 160,904
Disposals (10,000 )
At 31 March 2024 675,770
DEPRECIATION
At 1 April 2023 145,072
Charge for year 69,146
Eliminated on disposal (2,500 )
At 31 March 2024 211,718
NET BOOK VALUE
At 31 March 2024 464,052
At 31 March 2023 379,794

OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2023 626,649
Additions 185,556
Disposals (704,348 )
Revaluations 38,133
At 31 March 2024 145,990
NET BOOK VALUE
At 31 March 2024 145,990
At 31 March 2023 626,649

Cost or valuation at 31 March 2024 is represented by:

Other
investments
£   
Valuation in 2021 351
Valuation in 2022 (8,127 )
Valuation in 2023 (31,875 )
Valuation in 2024 38,133
Cost 147,508
145,990

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 57,252 54,602
Amounts owed by group undertakings 216,305 855
273,557 55,457

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 36,450 -
Amounts owed to group undertakings 340,916 355,279
Taxation and social security 18,552 20,435
Other creditors 6,976 7,403
402,894 383,117

OJC HOLDINGS LIMITED (REGISTERED NUMBER: 10659263)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 14,010 -

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed to the director, A C Parkin-Coates £3,985 (2022 owed by the company £799). This loan is interest free and has no formal repayment terms.