Caseware UK (AP4) 2024.0.164 2024.0.164 2023-08-012falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI682020 2023-08-01 2024-07-31 NI682020 2022-08-01 2023-07-31 NI682020 2024-07-31 NI682020 2023-07-31 NI682020 c:Director1 2023-08-01 2024-07-31 NI682020 c:Director2 2023-08-01 2024-07-31 NI682020 d:CurrentFinancialInstruments 2024-07-31 NI682020 d:CurrentFinancialInstruments 2023-07-31 NI682020 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 NI682020 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 NI682020 d:ShareCapital 2024-07-31 NI682020 d:ShareCapital 2023-07-31 NI682020 c:OrdinaryShareClass1 2023-08-01 2024-07-31 NI682020 c:OrdinaryShareClass1 2024-07-31 NI682020 c:OrdinaryShareClass1 2023-07-31 NI682020 c:OrdinaryShareClass2 2023-08-01 2024-07-31 NI682020 c:OrdinaryShareClass2 2024-07-31 NI682020 c:OrdinaryShareClass2 2023-07-31 NI682020 c:OrdinaryShareClass3 2023-08-01 2024-07-31 NI682020 c:OrdinaryShareClass3 2024-07-31 NI682020 c:OrdinaryShareClass3 2023-07-31 NI682020 c:OrdinaryShareClass4 2023-08-01 2024-07-31 NI682020 c:OrdinaryShareClass4 2024-07-31 NI682020 c:OrdinaryShareClass4 2023-07-31 NI682020 c:FRS102 2023-08-01 2024-07-31 NI682020 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 NI682020 c:FullAccounts 2023-08-01 2024-07-31 NI682020 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 NI682020 6 2023-08-01 2024-07-31 NI682020 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI682020










JJCC Holdings Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 July 2024

 
JJCC Holdings Ltd
Registered number: NI682020

Balance Sheet
As at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
205
205

  
205
205

Current assets
  

Debtors: amounts falling due within one year
 5 
102
15,874

  
102
15,874

Creditors: amounts falling due within one year
 6 
(1)
(15,773)

Net current assets
  
 
 
101
 
 
101

Total assets less current liabilities
  
306
306

  

Net assets
  
306
306


Capital and reserves
  

Called up share capital 
 7 
306
306

  
306
306


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JJCC Holdings Ltd
Registered number: NI682020

Balance Sheet (continued)
As at 31 July 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 April 2025.




Jason Patrick Arthur
Johnston Bell
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

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JJCC Holdings Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

1.


General information

JJCC Holdings Ltd is a private company limited by shares, incorporated in Northern Ireland. The registration number and address of the registered office are given in the company section of these financial statements.
 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

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JJCC Holdings Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

Financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

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JJCC Holdings Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
205



At 31 July 2024
205




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JJCC Holdings Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 July 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
46

Other debtors
102
15,828

102
15,874



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1
15,773

1
15,773



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



150 (2023 - 150) A Ordinary shares of £1.00 each
150
150
150 (2023 - 150) B Ordinary shares of £1.00 each
150
150
3 (2023 - 3) C Ordinary shares of £1.00 each
3
3
3 (2023 - 3) D Ordinary shares of £1.00 each
3
3

306

306



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