REGISTERED NUMBER: NI652424 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JCZA Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Z Halliday

Mr J A Halliday

Mrs C J Halliday

Mr A T Miller

REGISTERED OFFICE:

Campsie Industrial Estate

10 Courtauld Way

EGLINTON

BT47 3DN

REGISTERED NUMBER:

NI652424 (Northern Ireland)

ACCOUNTANTS:

Gildernew & Co Ltd

Six Northland Row

DUNGANNON

Co. Tyrone

BT71 6AW

FIXED ASSETS

Tangible assets

4

134,815

144,323

CURRENT ASSETS

Stocks

964,587

768,442

Debtors

5

339,111

141,855

Cash at bank

152,975

-

1,456,673

910,297

CREDITORS

Amounts falling due within one year

6

1,124,110

759,071

NET CURRENT ASSETS

332,563

151,226

TOTAL ASSETS LESS CURRENT LIABILITIES

467,378

295,549

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

467,278

295,449

467,378

295,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:

Mr A T Miller - Director

1.	STATUTORY INFORMATION

JCZA Holdings Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover 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.

Stocks

Stocks 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

44,412

113,361

157,773

Additions

6,800

7,599

14,399

At 31 March 2025

51,212

120,960

172,172

DEPRECIATION

At 1 April 2024

1,776

11,674

13,450

Charge for year

2,049

21,858

23,907

At 31 March 2025

3,825

33,532

37,357

NET BOOK VALUE

At 31 March 2025

47,387

87,428

134,815

At 31 March 2024

42,636

101,687

144,323

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

236,696

141,755

Other debtors

102,415

100

339,111

141,855

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

31,983

Trade creditors

1,030,032

660,338

Taxation and social security

91,967

46,982

Other creditors

2,111

19,768

1,124,110

759,071