REGISTERED NUMBER: 01597319 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

J.C. DESIGNS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Burchell

Mrs C Burchell

SECRETARY:

Mrs C Burchell

REGISTERED OFFICE:

Beckwith Barn

Warren Estate

Lordship Road

Writtle

Essex

CM1 3WT

REGISTERED NUMBER:

01597319 (England and Wales)

ACCOUNTANTS:

Lucentum Business Services Ltd

Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Tangible assets

5

18,911

19,332

CURRENT ASSETS

Stocks

6

7,386

7,818

Debtors

7

307,701

207,934

Cash at bank and in hand

8

100,065

106

415,152

215,858

CREDITORS

Amounts falling due within one year

9

429,274

194,220

NET CURRENT (LIABILITIES)/ASSETS

(14,122

)

21,638

TOTAL ASSETS LESS CURRENT LIABILITIES

4,789

40,970

PROVISIONS FOR LIABILITIES

12

4,728

3,673

NET ASSETS

61

37,297

CAPITAL AND RESERVES

Called up share capital

13

50

50

Retained earnings

11

37,247

SHAREHOLDERS' FUNDS

61

37,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 September 2025 and were signed on its behalf by:

Mrs C Burchell - Director

1.	STATUTORY INFORMATION

J.C. Designs Limited 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 (£).

The financial statements have been rounded to the nearest Pound sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Turnover

Goods and services

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable, services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities.

The company's primary activity is the provision of computer consultancy services. Turnover is recognised over the period the service is provided. Adjustments between accounting periods are shown under work in progress.

The company also sells computer goods. Goods supplied to customers are recognised at the point of delivery when the risks and rewards of ownership are transferred to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance and 10% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses. Depreciation of a tangible fixed assets begins when it is in the location and condition necessary available for the use intended.

Tangible fixed asset depreciation is included in administrative expenses in the Income Statement.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

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.

Research and development

Expenditure on research and development is written off in the year to the Income Statement when it is incurred.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 October 2023

50,086

32,298

82,384

Additions

5,480

-

5,480

At 30 September 2024

55,566

32,298

87,864

DEPRECIATION

At 1 October 2023

31,705

31,347

63,052

Charge for year

5,759

142

5,901

At 30 September 2024

37,464

31,489

68,953

NET BOOK VALUE

At 30 September 2024

18,102

809

18,911

At 30 September 2023

18,381

951

19,332

6.

STOCKS

2024

2023

£

£

Work-in-progress

7,386

7,818

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

87,364

107,171

Other debtors

220,337

100,763

307,701

207,934

8.	CASH AT BANK AND IN HAND

2024

2023

£

£

Bank deposit account

100,011

11

Cash in hand

54

95

100,065

106

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts (see note 10)

38,406

23,104

Trade creditors

101,092

91,335

Taxation and social security

251,201

39,650

Other creditors

38,575

40,131

429,274

194,220

10.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

38,406

23,104

11.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank overdrafts

38,406

23,104

The bank overdraft is secured by a fixed and floating charge over all property and assets present and future with Svenska Handelsbanken AB dated 11 June 2009.

12.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

4,728

3,673

Deferred

tax

£

Balance at 1 October 2023

3,673

Accelerated capital allowances

1,055

Balance at 30 September 2024

4,728

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

50

Ordinary

£1

50

50

14.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund.

2024

2023

£

£

Contributions payable by the company for the year

9,365

8,334

Contributions payable to the fund at the year end included in other creditors

(1,837

)

(1,798

)

15.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the balance sheet date is an amount of £188,951 (2023: £70,724) due from the directors of the company.

Interest of £3,210 (2023: £1,766) has been charged on this loan at the beneficial rate set by HMRC during the year.

16.	RELATED PARTY DISCLOSURES

Other related parties

2024

2023

£

£

Purchases from a related party

33,000

33,000

Amounts payable to related party include in trade creditors

-

--

The amounts shown above concern transactions with J Burchell and C Burchell.

17.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr J Burchell and Mrs C Burchell, who are directors of the company, and between them own 100% of the company's issued share capital.