JOCH INNOVATIONS LTD


Directors	HAYFIELD, Danny
	OWEN, Shaun Jeffrey


Company Secretary	OWEN, Shaun


Registered Address	83 Blackwood Road Streetly
	Sutton Coldfield
	B74 3PW


Registered Number	11112883 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		21,684		624
			21,684		624
Current assets
Debtors	4	205,248		208,315
Cash at bank and on hand		373,868		301,830
		579,116		510,145
Creditors amounts falling due within one year	5	(322,753)		(265,904)
Net current assets (liabilities)			256,363		244,241
Total assets less current liabilities			278,047		244,865
Creditors amounts falling due after one year	6		(10,000)		(14,163)
Net assets			268,047		230,702
Capital and reserves
Called up share capital			1		1
Profit and loss account			268,046		230,701
Shareholders' funds			268,047		230,702

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 26 September 2025, and are signed on its behalf by:

HAYFIELD, Danny
Director
Registered Company No. 11112883

JOCH INNOVATIONS LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Vehicles	25	-
Office Equipment	-	33

2.	Average number of employees


		2024		2023
	Average number of employees during the year	8		8

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	2,258
	Additions	22,855
	At 31 December 24	25,113
	Depreciation and impairment
	At 01 January 24	1,634
	Charge for year	1,795
	At 31 December 24	3,429
	Net book value
	At 31 December 24	21,684
	At 31 December 23	624

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	27,607	20,995
Amounts owed by associates and joint ventures / participating interests	21,231	-
Other debtors	156,410	187,253
Prepayments and accrued income	-	67
Total	205,248	208,315

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	99,040	98,334
Bank borrowings and overdrafts	22,347	28,185
Taxation and social security	140,830	122,271
Other creditors	7,722	9,875
Accrued liabilities and deferred income	52,814	7,239
Total	322,753	265,904

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	10,000	14,163
Total	10,000	14,163