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REGISTERED NUMBER: 06248779 (England and Wales)

















JCC Dorset Ltd

Financial Statements

for the Year Ended 30 June 2024






JCC Dorset Ltd (Registered number: 06248779)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JCC Dorset Ltd

Company Information
for the year ended 30 June 2024







DIRECTORS: C P Clifford
Mrs J E Clifford



SECRETARY: Mrs J E Clifford



REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX



REGISTERED NUMBER: 06248779 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: Lloyds TSB Bank plc
3 South Street
Wareham
Dorset
BH20 4LX

JCC Dorset Ltd (Registered number: 06248779)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,500 14,000
Tangible assets 5 172,539 177,013
Investment property 6 285,000 282,500
468,039 473,513

CURRENT ASSETS
Debtors 7 15,560 10,267
Cash at bank 555,685 515,722
571,245 525,989
CREDITORS
Amounts falling due within one year 8 145,526 173,622
NET CURRENT ASSETS 425,719 352,367
TOTAL ASSETS LESS CURRENT
LIABILITIES

893,758

825,880

PROVISIONS FOR LIABILITIES 9 7,185 6,690
NET ASSETS 886,573 819,190

CAPITAL AND RESERVES
Called up share capital 100 100
Undistributable reserves 10 21,710 19,685
Retained earnings 864,763 799,405
SHAREHOLDERS' FUNDS 886,573 819,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 15 March 2025 and were signed on its behalf by:




C P Clifford - Director



Mrs J E Clifford - Director


JCC Dorset Ltd (Registered number: 06248779)

Notes to the Financial Statements
for the year ended 30 June 2024


1. STATUTORY INFORMATION

JCC Dorset 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 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 2% on cost
Leasehold property - 5% on cost
Equipment - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation charge for the year is nil. The directors perform annual impairment reviews to ensure that the recoverable amount is not lower than the carrying value.

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.

Undistributable reserves
Whilst fair value gains on investment property are taken to the profit and loss account, they are not distributable as dividend to shareholders because the gain is unrealised. The company therefore adopts the policy of transferring the fair value adjustment net/inclusive of the deferred tax charge/credit to a separate account, 'undistributable reserves'.

JCC Dorset Ltd (Registered number: 06248779)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 70,000
AMORTISATION
At 1 July 2023 56,000
Amortisation for year 3,500
At 30 June 2024 59,500
NET BOOK VALUE
At 30 June 2024 10,500
At 30 June 2023 14,000

5. TANGIBLE FIXED ASSETS
Freehold Leasehold
property property Equipment
£    £    £   
COST
At 1 July 2023 102,976 91,567 26,803
Additions - - 2,492
At 30 June 2024 102,976 91,567 29,295
DEPRECIATION
At 1 July 2023 - 28,443 19,868
Charge for year - 4,578 1,414
At 30 June 2024 - 33,021 21,282
NET BOOK VALUE
At 30 June 2024 102,976 58,546 8,013
At 30 June 2023 102,976 63,124 6,935

Office Motor
equipment vehicles Totals
£    £    £   
COST
At 1 July 2023 1,155 21,216 243,717
Additions - - 2,492
At 30 June 2024 1,155 21,216 246,209
DEPRECIATION
At 1 July 2023 953 17,440 66,704
Charge for year 30 944 6,966
At 30 June 2024 983 18,384 73,670
NET BOOK VALUE
At 30 June 2024 172 2,832 172,539
At 30 June 2023 202 3,776 177,013

JCC Dorset Ltd (Registered number: 06248779)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 282,500
Revaluations 2,500
At 30 June 2024 285,000
NET BOOK VALUE
At 30 June 2024 285,000
At 30 June 2023 282,500

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2021 1,802
Valuation in 2022 20,000
Valuation in 2023 2,500
Valuation in 2024 2,500
Cost 258,198
285,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 258,198 258,198

Investment property was valued on a fair value basis on 30 June 2024 by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 14,739 9,442
Prepayments and accrued income 821 825
15,560 10,267

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 98,828 103,556
UK corporation tax 29,998 37,577
Tax and social security costs - 220
Other creditors 10,332 10,033
Directors' current accounts 1,715 16,135
Accruals and deferred income 4,653 6,101
145,526 173,622

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 2,093 2,073
Capital gains on investment property 5,092 4,617
7,185 6,690

JCC Dorset Ltd (Registered number: 06248779)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 6,690
Charge to Income Statement during year 495
Balance at 30 June 2024 7,185

10. RESERVES
Undistributable
reserves
£   
At 1 July 2023 19,685
Transfer unrealised gain/loss on investment
property to undistributable reserves

2,025


At 30 June 2024 21,710

Undistributable reserves represent the unrealised gains on carrying investment property at fair value less the deferred tax provision thereon; being unrealised, such amounts are not available to be distributed as dividend to shareholders.