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REGISTERED NUMBER: 08939570 (England and Wales)
















J C LEISURE SOLUTIONS (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J C LEISURE SOLUTIONS (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: A M Lester
Mrs J Lester
Miss R J Lester
Mrs N L O'Callaghan
Miss N J Lester





REGISTERED OFFICE: Unit 3G
Moss Road
Witham
Essex
CM8 3UW





REGISTERED NUMBER: 08939570 (England and Wales)





ACCOUNTANTS: CR Bland Baker Limited
Chartered Accountants
21 Lodge Lane
Grays
Essex
RM17 5RY

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 100,685 148,553
Investments 5 - 50
100,685 148,603

CURRENT ASSETS
Stocks 93,600 95,000
Debtors 6 714,228 909,791
807,828 1,004,791
CREDITORS
Amounts falling due within one year 7 837,405 987,272
NET CURRENT (LIABILITIES)/ASSETS (29,577 ) 17,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,108

166,122

CREDITORS
Amounts falling due after more than one
year

8

(44,728

)

(114,355

)

PROVISIONS FOR LIABILITIES (25,000 ) (29,000 )
NET ASSETS 1,380 22,767

CAPITAL AND RESERVES
Called up share capital 190 190
Retained earnings 1,190 22,577
SHAREHOLDERS' FUNDS 1,380 22,767

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 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.

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2024 and were signed on its behalf by:




A M Lester - Director



Mrs J Lester - Director


J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

1. STATUTORY INFORMATION

J C Leisure Solutions (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared on a going concern basis as the director has undertaken to provide continuing financial support to enable the company to meet its liabilities as they fall due.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debts factored with recourse
The gross amount of uncollected factored debts is shown within current assets. The corresponding amount, in respect of the proceeds received from the factor, is treated as a liability. The interest and other factoring charges are charged to the profit and loss account as they arise.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 30 ) .

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 244,912
Additions 42,164
Disposals (95,200 )
At 31 March 2024 191,876
DEPRECIATION
At 1 April 2023 96,359
Charge for year 40,809
Eliminated on disposal (45,977 )
At 31 March 2024 91,191
NET BOOK VALUE
At 31 March 2024 100,685
At 31 March 2023 148,553

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023 227,782
Additions 42,164
Disposals (95,200 )
At 31 March 2024 174,746
DEPRECIATION
At 1 April 2023 80,772
Charge for year 40,396
Eliminated on disposal (45,977 )
At 31 March 2024 75,191
NET BOOK VALUE
At 31 March 2024 99,555
At 31 March 2023 147,010

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023 50
Disposals (50 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 50

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 551,947 737,101
Other debtors 162,281 172,690
714,228 909,791

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 54,619 93,357
Hire purchase contracts 41,939 52,062
Trade creditors 495,780 600,196
Taxation and social security 230,894 216,735
Other creditors 14,173 24,922
837,405 987,272

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 10,000 32,771
Hire purchase contracts 34,728 81,584
44,728 114,355

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 31,848 37,806
Bank loans 32,771 88,322
Hire purchase contracts 76,667 133,646
Factoring creditor 402,663 407,404
543,949 667,178

Hire purchase contracts are secured on the asset acquired under the agreement.

The Bank overdraft and Factoring creditor are secured by a fixed and floating charge over the company's assets.

The directors have given personal securities against one of the Bank loans. The other, a CBIL's loan, is unsecured.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
A M Lester
Balance outstanding at start of year 31,765 52,364
Amounts advanced 4,000 -
Amounts repaid - (20,599 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,765 31,765

Mrs J Lester
Balance outstanding at start of year 12,113 24,413
Amounts advanced 4,000 -
Amounts repaid - (12,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,113 12,113

J C LEISURE SOLUTIONS (UK) LIMITED (REGISTERED NUMBER: 08939570)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Miss R J Lester
Balance outstanding at start of year 23,953 36,253
Amounts advanced - 2,000
Amounts repaid - (14,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,953 23,953

Mrs N L O'Callaghan
Balance outstanding at start of year 32,959 41,259
Amounts repaid - (8,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,959 32,959

Miss N J Lester
Balance outstanding at start of year 12,168 26,468
Amounts repaid - (14,300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,168 12,168

Balances due from directors are unsecured, interest free loans, repayable on demand.