JC INTERNATIONAL INVESTMENTS LTD


Director	COLE, Joshua


Registered Address	Unit 9 Silicon House, Farfield Park
	Manvers
	Rotherham
	S63 5DB


Registered Number	13846616 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		388,714		383,835
			388,714		383,835
Current assets
Debtors		17,184		20,647
Cash at bank and on hand		24,668		19,091
		41,852		39,738
Creditors amounts falling due within one year	4	(17,279)		(139,306)
Net current assets (liabilities)			24,573		(99,568)
Total assets less current liabilities			413,287		284,267
Net assets			413,287		284,267
Capital and reserves
Called up share capital			1		1
Profit and loss account			413,286		284,266
Shareholders' funds			413,287		284,267

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 19 August 2025, and are signed on its behalf by:

COLE, Joshua
Director
Registered Company No. 13846616

JC INTERNATIONAL INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Investment property
	The investment properties are included at cost, the director is of the opinion that the cost is a true reflection of the market value.


		£
	Fair value at 01 April 24	383,835
	Additions	4,879
	At 31 March 25	388,714

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	7,000	134,149
Taxation and social security	9,105	4,197
Other creditors	149	-
Accrued liabilities and deferred income	1,025	960
Total	17,279	139,306

5.	Related party transactions
	During the year the company has loaned monies to an associated company. At the year end the amount owed to JC International Investments Limited was £17,184. During the year the company was in receipt of monies from an associated company of £121,183. This loan has been written off. As at the balance sheet date the amount outstanding is £Nil (2024 - £120,149). Also, a further associated company provided monies to the company. As at the balance sheet date the company owed an amount of £7,000 to this company.

Related party transactions

During the year the company has loaned monies to an associated company.  At the year end the amount owed to JC International Investments Limited was £17,184.

During the year the company was in receipt of monies from an associated company of £121,183.  This loan has been written off.  As at the balance sheet date the amount outstanding is £Nil (2024 - £120,149).

Also, a further associated company provided monies to the company.  As at the balance sheet date the company owed an amount of £7,000 to this company.