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REGISTERED NUMBER: 06448438 (England and Wales)









Financial Statements

for the Year Ended 30 June 2024

for

JC & JC Ltd

JC & JC Ltd (Registered number: 06448438)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


JC & JC Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: V L Johnson-Crooks





SECRETARY: V L Johnson-Crooks





REGISTERED OFFICE: c/o Parker Cavendish, Suite 301,
Stanmore Business and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: 06448438 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW

JC & JC Ltd (Registered number: 06448438)

Statement of Financial Position
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 16,360 20,649

CURRENT ASSETS
Inventories 184,004 169,934
Debtors 5 33,044 34,602
Cash at bank and in hand 364,618 311,427
581,666 515,963
CREDITORS
Amounts falling due within one year 6 (438,356 ) (376,290 )
NET CURRENT ASSETS 143,310 139,673
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,670

160,322

CREDITORS
Amounts falling due after more than one
year

7

(9,956

)

(20,000

)
NET ASSETS 149,714 140,322

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 149,614 140,222
SHAREHOLDERS' FUNDS 149,714 140,322

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





V L Johnson-Crooks - Director


JC & JC Ltd (Registered number: 06448438)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

JC & JC 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue 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.
Short leasehold - 10% on reducing balance
Improvements to property - 10% on reducing balance
Plant & machinery - Straight line over 5 years
Fixtures and fittings - Straight line over 5 years
Computer equipment - 33.33% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2023 - 15 ) .

JC & JC Ltd (Registered number: 06448438)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 58,617 215,839 274,456
DEPRECIATION
At 1 July 2023 53,923 199,884 253,807
Charge for year 2,694 1,595 4,289
At 30 June 2024 56,617 201,479 258,096
NET BOOK VALUE
At 30 June 2024 2,000 14,360 16,360
At 30 June 2023 4,694 15,955 20,649

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 33,044 34,602

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 16,414 21,699
Taxation and social security 29,114 13,939
Other creditors 382,828 330,652
438,356 376,290

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,956 20,000