Silverfin false false 30/09/2024 01/10/2023 30/09/2024 Mr J C Bowell 04/09/2002 Mrs M Bowell 04/09/2002 11 March 2025 The principal activity of the company continued to be business and management consultancy. 04525982 2024-09-30 04525982 bus:Director1 2024-09-30 04525982 bus:Director2 2024-09-30 04525982 2023-09-30 04525982 core:CurrentFinancialInstruments 2024-09-30 04525982 core:CurrentFinancialInstruments 2023-09-30 04525982 core:Non-currentFinancialInstruments 2024-09-30 04525982 core:Non-currentFinancialInstruments 2023-09-30 04525982 core:ShareCapital 2024-09-30 04525982 core:ShareCapital 2023-09-30 04525982 core:RetainedEarningsAccumulatedLosses 2024-09-30 04525982 core:RetainedEarningsAccumulatedLosses 2023-09-30 04525982 core:OtherPropertyPlantEquipment 2023-09-30 04525982 core:OtherPropertyPlantEquipment 2024-09-30 04525982 2023-10-01 2024-09-30 04525982 bus:FilletedAccounts 2023-10-01 2024-09-30 04525982 bus:SmallEntities 2023-10-01 2024-09-30 04525982 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 04525982 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04525982 bus:Director1 2023-10-01 2024-09-30 04525982 bus:Director2 2023-10-01 2024-09-30 04525982 core:OtherPropertyPlantEquipment core:TopRangeValue 2023-10-01 2024-09-30 04525982 2022-10-01 2023-09-30 04525982 core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 04525982 core:Non-currentFinancialInstruments 2023-10-01 2024-09-30 04525982 1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Company No: 04525982 (England and Wales)

JCBA LIMITED

Unaudited Financial Statements
For the financial year ended 30 September 2024
Pages for filing with the registrar

JCBA LIMITED

Unaudited Financial Statements

For the financial year ended 30 September 2024

Contents

JCBA LIMITED

BALANCE SHEET

As at 30 September 2024
JCBA LIMITED

BALANCE SHEET (continued)

As at 30 September 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 4 0 244
0 244
Current assets
Debtors 5 78,505 41,575
Cash at bank and in hand 1,044 367
79,549 41,942
Creditors: amounts falling due within one year 6 ( 80,769) ( 63,775)
Net current liabilities (1,220) (21,833)
Total assets less current liabilities (1,220) (21,589)
Creditors: amounts falling due after more than one year 7 ( 35,068) ( 35,468)
Net liabilities ( 36,288) ( 57,057)
Capital and reserves
Called-up share capital 200 200
Profit and loss account ( 36,488 ) ( 57,257 )
Total shareholder's deficit ( 36,288) ( 57,057)

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of JCBA Limited (registered number: 04525982) were approved and authorised for issue by the Board of Directors on 11 March 2025. They were signed on its behalf by:

Mr J C Bowell
Director
JCBA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
JCBA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

JCBA Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Peninsula Heights, 93 Albert Embankment, London, SE1 7TY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

4. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 October 2023 2,505 2,505
At 30 September 2024 2,505 2,505
Accumulated depreciation
At 01 October 2023 2,261 2,261
Charge for the financial year 244 244
At 30 September 2024 2,505 2,505
Net book value
At 30 September 2024 0 0
At 30 September 2023 244 244

5. Debtors

2024 2023
£ £
Trade debtors 48,000 0
Other debtors 30,505 41,575
78,505 41,575

6. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 3,265 0
Amounts owed to Group undertakings 27,190 20,486
Taxation and social security 17,895 8,680
Other creditors 32,419 34,609
80,769 63,775

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 35,068 35,468

There are no amounts included above in respect of which any security has been given by the small entity.

8. Ultimate controlling party

The ultimate parent company is Majo Group Limited, a company registered in England and Wales, and under the control of the directors, J and M Bowell.