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Registered Number: 06127440
England and Wales

 

 

 

JACS INVESTMENTS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Janette Evely
Christopher Evely
Steven Peter Kenneth Evely
Jenny Evely
Anna Clair Attlee
Registered Number 06127440
Registered Office Little Trethew Farmhouse
Horningtops
Liskeard
PL14 3PZ
Accountants LH Accountants Ltd
Springdale
Main Street, Withernwick
Hull
HU11 4TA
Secretary Peter Graham Evely
Bankers National Westminster Bank plc
1 Market Street
York
North Yorkshire
YO1 8SR

1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   150,008 
  150,008 
Current assets      
Cash at bank and in hand 229,436    117,245 
Creditors: amount falling due within one year 4 (1,364)   (3,665)
Net current assets 228,072    113,580 
 
Total assets less current liabilities 228,072    263,588 
Creditors: amount falling due after more than one year 5 (283,074)   (320,948)
Provisions for liabilities 6   (2)
Net assets (55,002)   (57,362)
 

Capital and reserves
     
Called up share capital 7 10,100    10,100 
Profit and loss account (65,102)   (67,462)
Shareholders' funds (55,002)   (57,362)
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 June 2025 and were signed on its behalf by:


-------------------------------
Janette Evely
Director
2
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2022 10,100  23,340  33,440 
Profit for the year (90,802) (90,802)
Total comprehensive income for the year (90,802) (90,802)
Total investments by and distributions to owners
At 30 September 2023 10,100  (67,462) (57,362)
At 01 October 2023 10,100  (67,462) (57,362)
Profit for the year 2,360  2,360 
Total comprehensive income for the year 2,360  2,360 
Total investments by and distributions to owners
At 30 September 2024 10,100  (65,102) (55,002)
3
General Information
Jacs Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 06127440, registration address Little Trethew Farmhouse, Horningtops, Liskeard, PL14 3PZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
Since the year end the company has sold the remaining investment properties and is currently not trading.  Ongoing support has been provided by a loan from a director, who has indicated this support can continue.  Accordingly, the directors have a reasonable expectation that the company has adequate resources to operate for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of rents receivable from investment properties.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Investment properties   Total
  £   £   £
At 01 October 2023 1,002    150,000    151,002 
Additions    
Disposals (1,002)   (150,000)   (151,002)
At 30 September 2024    
Depreciation
At 01 October 2023 994      994 
Charge for year    
On disposals (994)     (994)
At 30 September 2024    
Net book values
Closing balance as at 30 September 2024    
Opening balance as at 01 October 2023 8    150,000    150,008 


4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 763    2,856 
Accrued Expenses 601    809 
1,364    3,665 

5.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Directors' Loan Accounts 283,074    320,948 
283,074    320,948 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax  
 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10,000 Class A shares of £1.00 each 10,000    10,000 
100 Class B shares of £1.00 each 100    100 
10,100    10,100 

8.

Director’s loan

Directors' transactions

Included in other creditors falling due after more than one year is a loan from Mr P G and Mrs J Evely (Mrs J Evely is a director of the company).  This is interest free and has no fixed repayment date.    
4