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Registered Number: 05126551
England and Wales

 

 

 

JOCA LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 31 December 2024
Directors C C Chitnis
J S Chitnis
Registered Number 05126551
Registered Office Unit 15 City Business Centre
Lower Road
London
SE16 2XB
Accountants Cocke Vellacott & Hill
Unit 15 City Business Centre
Lower Road
London
SE16 2XB
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 34,663    37,263 
34,663    37,263 
Current assets      
Stocks 4 2,500    2,500 
Debtors 5 141,533    119,325 
Cash at bank and in hand 17,789    26,086 
161,822    147,911 
Creditors: amount falling due within one year 6 (90,606)   (6,809)
Net current assets 71,216    141,102 
 
Total assets less current liabilities 105,879    178,365 
Provisions for liabilities 7 (204)  
Net assets 105,675    178,365 
 

Capital and reserves
     
Called up share capital 8 10    10 
Share premium account 9 30,000    30,000 
Profit and loss account 75,665    148,355 
Shareholders' funds 105,675    178,365 
 


For the period ended 31 December 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 period 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 07 April 2025 and were signed on its behalf by:


-------------------------------
C C Chitnis
Director
2
  Equity share capital   Equity share premium   Retained Earnings   Total
£ £ £ £
At 01 October 2022 10  30,000  179,509  209,519 
Profit for the period (31,154) (31,154)
Total comprehensive income for the period (31,154) (31,154)
Total investments by and distributions to owners
At 30 September 2023 10  30,000  148,355  178,365 
At 01 October 2023 10  30,000  148,355  178,365 
Profit for the period (72,690) (72,690)
Total comprehensive income for the period (72,690) (72,690)
Total investments by and distributions to owners
At 31 December 2024 10  30,000  75,665  105,675 
3
General Information
Joca Limited is a private company, limited by shares, registered in England and Wales, registration number 05126551, registration address Unit 15 City Business Centre, Lower Road, London, SE16 2XB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax.
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past years and it is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to  the income statement.in the period to which they relate.
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:
Land and Buildings 5 years Straight Line
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 5 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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

The following figure does not include the directors:
Average number of employees during the period was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 711,777    85,723    22,656    820,156 
Additions      
Disposals      
At 31 December 2024 711,777    85,723    22,656    820,156 
Depreciation
At 01 October 2023 711,777    43,061    22,656    777,494 
Charge for period   7,999      7,999 
On disposals      
At 31 December 2024 711,777    51,060    22,656    785,493 
Net book values
Closing balance as at 31 December 2024   34,663      34,663 
Opening balance as at 01 October 2023   37,263      37,263 


4.

Stocks

2024
£
  2023
£
Stocks for resale 2,500    2,500 
2,500    2,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade debtors 1,264    275 
Amount owed by parent company 113,560    88,886 
Prepayments & accrued income 26,477    30,128 
Corporation tax 232   
PAYE & social security   36 
141,533    119,325 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade creditors 28,294    (23,659)
Corporation tax   13,623 
PAYE & social security 1,080   
Accrued expenses 47,220    2,037 
Wages & Salaries Control Account 5,815    2,242 
Directors' current accounts 66    95 
VAT 8,131    12,471 
90,606    6,809 

7.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 204   
204   

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
9,500 Class A shares of £0.001 each 10    10 
10    10 

9.

Share premium account

2024
£
  2023
£
Equity share premium b/fwd 30,000    30,000 
30,000    30,000 

10.

Operating lease commitments

At 31 December 2024 following the renegotiation of the company's lease the company had total non-cancellable operating leases in respect of land and buildings amounting to £664,400 (2023: £101,480).
11.

Ultimate holding company

At the year end the ultimate holding company was Bikram Yoga London Limited (company number 06887303).

JOCA Limited was part of a small group during the period being reported on and consolidated accounts are not prepared. 

The controlling parties at the year end were Mr J and Mrs C Chitnis by virtue of their shareholdings in Bikram Yoga London Limited.
4