JMCR Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06537449 (England and Wales)

JMCR HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Blake

Mrs M P Blake

R J R Blake

C G W Blake

SECRETARY:

R J R Blake

REGISTERED OFFICE:

Mill Rythe Lane

Hayling Island

Hampshire

PO11 0QQ

REGISTERED NUMBER:

06537449 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Station House

North Street

Havant

Hampshire

PO9 1QU

FIXED ASSETS

Tangible assets

4

1,538,131

Investments

5

3,000

1,541,131

CURRENT ASSETS

Debtors

6

58,226

69,990

Cash at bank

13,566

32,193

71,792

102,183

CREDITORS

Amounts falling due within one year

7

149,033

147,471

NET CURRENT LIABILITIES

(77,241

)

(45,288

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,463,890

1,495,843

CREDITORS

Amounts falling due after more than one
year

8

400,890

432,843

NET ASSETS

1,063,000

CAPITAL AND RESERVES

Called up share capital

10

3,000

Retained earnings

1,060,000

SHAREHOLDERS' FUNDS

1,063,000

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 31 July 2025 and were signed on its behalf by:

J L Blake - Director

1.	STATUTORY INFORMATION

JMCR Holdings 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Having regard to the current condition of the buildings and the company's policy of repairing them as and when required, depreciation is not charged.

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Exemption from consolidation

The company has taken advantage of the Companies Act Section 398 exemption for small groups from preparing consolidated accounts.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land

£

COST

At 1 October 2023

and 30 September 2024

1,538,131

NET BOOK VALUE

At 30 September 2024

1,538,131

At 30 September 2023

1,538,131

5.	FIXED ASSET INVESTMENTS

Interest

in

subsidiary

£

COST

At 1 October 2023

and 30 September 2024

3,000

NET BOOK VALUE

At 30 September 2024

3,000

At 30 September 2023

3,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Amounts owed by group undertakings

58,226

69,990

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts

33,691

33,143

Trade creditors

1,014

984

Other creditors

114,328

113,344

149,033

147,471

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2024

2023

£

Bank loans

400,890

432,843

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

Bank loans

434,581

465,986

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

3,000

Ordinary

£1

3,000

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by J L Blake who owns 100% of the issued share capital.