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REGISTERED NUMBER: 09472216 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

JCL Accountancy Ltd

JCL Accountancy Ltd (Registered number: 09472216)

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

Report of the Accountants 7

JCL Accountancy Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: S R Grant





REGISTERED OFFICE: 107 Sheringham Avenue
London
N14 4UJ





REGISTERED NUMBER: 09472216 (England and Wales)





ACCOUNTANTS: JCL Accountancy Ltd
107 Sheringham Avenue
London
N14 4UJ

JCL Accountancy Ltd (Registered number: 09472216)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,639

CURRENT ASSETS
Debtors 5 31,524 32,293
Cash at bank 254,369 250,348
285,893 282,641
CREDITORS
Amounts falling due within one year 6 124,298 82,044
NET CURRENT ASSETS 161,595 200,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,595

202,236

CREDITORS
Amounts falling due after more than
one year

7

8,088

20,892
NET ASSETS 153,507 181,344

CAPITAL AND RESERVES
Called up share capital 8 7 5
Retained earnings 9 153,500 181,339
SHAREHOLDERS' FUNDS 153,507 181,344

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.

JCL Accountancy Ltd (Registered number: 09472216)

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 26 December 2024 and were signed by:





S R Grant - Director


JCL Accountancy Ltd (Registered number: 09472216)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

JCL Accountancy Ltd 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.

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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 1 ) .

JCL Accountancy Ltd (Registered number: 09472216)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 2,617 4,513 7,130
DEPRECIATION
At 1 April 2023 2,275 3,216 5,491
Charge for year 342 1,297 1,639
At 31 March 2024 2,617 4,513 7,130
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 342 1,297 1,639

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 31,524 32,293

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 1,339 1,257
Tax 9,608 18,632
Social security and other taxes 835 995
VAT 10,932 8,283
Directors' current accounts 101,584 52,877
124,298 82,044

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans - 2-5 years 8,088 20,892

JCL Accountancy Ltd (Registered number: 09472216)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 5 5
2 Ordinary B £1 2 -
7 5

2 Ordinary B shares of £1 each were allotted and fully paid for cash at par during the year.

9. RESERVES
Retained
earnings
£   

At 1 April 2023 181,339
Profit for the year 39,161
Dividends (67,000 )
At 31 March 2024 153,500

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £27,000 (2023 - £27,600) were paid to the director .

The controlling party is S R Grant.

JCL Accountancy Ltd

Report of the Accountants to the Director of
JCL Accountancy Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






JCL Accountancy Ltd
107 Sheringham Avenue
London
N14 4UJ


26 December 2024