ACCOUNTS - Final Accounts preparation

Company Registration Number: 09864105

CJCT GROUP LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

31 DECEMBER 2024

CJCT GROUP LIMITED

REGISTERED NUMBER: 09864105

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

	2024	2023
Note	£	£

Fixed assets
Investments	3	1,559,020	1,559,020
		1,559,020	1,559,020

Total assets less current liabilities		1,559,020	1,559,020

Net assets		1,559,020	1,559,020

Capital and reserves
Called up share capital	4	88	88
Share premium account	5	858,912	858,912
Capital redemption reserve	5	20	20
Profit and loss account	5	700,000	700,000
		1,559,020	1,559,020

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges his 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 comprehensive income 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 by:

................................................

T R N Tolcher

Director

Date: 25 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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CJCT GROUP LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Share premium account	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£	£
At 1 January 2023	88	858,912	20	700,000	1,559,020
Total comprehensive income for the year	-	-	-	-	-
Total transactions with owners	-	-	-	-	-

At 1 January 2024	88	858,912	20	700,000	1,559,020
Comprehensive income for the year
Profit for the year	-	-	-	2,000,000	2,000,000
Total comprehensive income for the year	-	-	-	2,000,000	2,000,000
Contributions by and distributions to owners
Gift contribution to Employee Owned Trust	-	-	-	(2,000,000)	(2,000,000)
At 31 December 2024	88	858,912	20	700,000	1,559,020

The notes on pages 3 to 5 form part of these financial statements.

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CJCT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

CJCT Group Limited ("the company") is a private company limited by shares, incorporated in England and Wales. The address of its principal place of business is Studio 104, 338-346 Goswell Road, London EC1V 7LQ.
The immediate and ultimate parent company is CJCT Trustees Limited, a company registered in England and Wales which owns 100% of the issued share capital of the company.
The principal activity of the company is that of a holding company. The principal activity of the group continues to be that of architects and interior designers.
These financial statements have been presented in pound sterling which is the functional currency of the company, and rounded to the nearest £.

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.

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The Company's forecasts, taking account of reasonably possible changes in trading performance of the subsidiaries, show that they should be able to operate within their current working capital facilities. In common with other businesses in the architectural profession, the forecasts include a certain amount of fee income that is not secured at the date of approval of these financial statements, however based on historic and current trading, the director expects the trading subsidiaries to be able to achieve those projected fees.
The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and continue to adopt the going concern basis of accounting in preparing the annual financial statements. The director has considered a period in excess of twelve months from the date of approval of these financial statements in making his assessment.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

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.

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CJCT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	1,559,020
	At 31 December 2024	1,559,020

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Registered office	Principal activity	Class of shares	Holding

Careyjones Chapmantolcher Limited	Second Floor, 56 Wellington Street, Leeds, West Yorkshire, LS1 2EE	Holding Company	Ordinary	100%
CJCT (Studio North) Limited	Second Floor, 56 Wellington Street, Leeds, West Yorkshire, LS1 2EE	Architectural Design	Ordinary*	100%
Careyjones Chapmantolcher (Studio South) Limited	Studio 104, 338-346 Goswell Road, London EC1V 7LQ	Architectural Design	Ordinary*	100%

*indirect shareholdings

4.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

8,800 (2023 - 8,800) Ordinary shares of £0.01 each	88	88

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CJCT GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves

Share premium account

This reserve represents the value of shares in Careyjones Chapmantolcher Limited above the amount paid for them, based upon the amount paid to purchase the shareholding of a departing director.

Capital redemption reserve

This reserve represents the value of ordinary share capital redeemed through cancellation.

Profit and loss account

The reserve represents the cumulative profits and losses of the company less any dividends declared.

Related party transactions

The Company has taken advantage of the exemption in FRS 102 section 33 not to disclose transactions with other wholly owned members of the group.
No other transactions with related parties were undertaken such as are required to be disclosed under FRS102 section 33.
The Company made a gift contribution of £2,000,000 (2023: £-) to the Employee Owned Trust of CJCT Trustees Limited.
No key management personnel were remunerated by CJCT Group Limited.

7.	Controlling party

The ultimate controlling party at the beginning of the year was Mr T R N Tolcher due to his shareholding in the Company. On 28 June 2024, the ultimate controlling party became the T R N Tolcher and I J Emmerson, as members of the new parent company, CJCT Trustees Limited.

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