Registered number
12335699
JCE & Co Investments Ltd
Unaudited Filleted Accounts
30 November 2024

JCE & Co Investments Ltd
Registered number: | 12335699
Balance Sheet
as at 30 November 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 818,491 |  |  | 716,875
Current assets
Debtors | 4 |  | - |  |  | 10,000
Cash at bank and in hand |  |  | 1,317 |  |  | 23,379
|  |  | 1,317 |  |  | 33,379
Creditors: amounts falling due within one year | 5 |  | (171,032) |  |  | (172,731)
Net current liabilities |  |  |  | (169,715) |  |  | (139,352)
Total assets less current liabilities |  |  |  | 648,776 |  |  | 577,523
Creditors: amounts falling due after more than one year | 6 |  |  | (544,869) |  |  | (477,369)
Net assets |  |  |  | 103,907 |  |  | 100,154
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Revaluation reserve | 7 |  |  | 81,955 |  |  | 81,955
Profit and loss account |  |  |  | 21,951 |  |  | 18,198
Shareholders' funds |  |  |  | 103,907 |  |  | 100,154
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr G T Edwards
Director
Approved by the board on 23 October 2025

JCE & Co Investments Ltd
Notes to the Accounts
for the year ended 30 November 2024
1 | Accounting policies
| Turnover
| 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. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | not depreciated
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 December 2023 | 716,875
| Additions | 101,616
| At 30 November 2024 | 818,491
| Depreciation
| At 30 November 2024 | -
| Net book value
| At 30 November 2024 | 818,491
| At 30 November 2023 | 716,875
4 | Debtors | 2024 |  | 2023
£ | £
| Other debtors | - |  | 10,000
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Taxation and social security costs | 880 |  | 3,890
| Other creditors | 170,152 |  | 168,841
|  |  |  |  |  | 171,032 |  | 172,731
6 | Creditors: amounts falling due after one year | 2024 |  | 2023
£ | £
| Bank loans | 544,869 |  | 477,369
7 | Revaluation reserve | 2024 |  | 2023
£ | £
| At 1 December 2023 | 81,955 |  | -
| Gain on revaluation of land and buildings | - |  | 81,955
| At 30 November 2024 | 81,955 |  | 81,955
8 | Other information
| JCE & Co Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 367 Chester Road
| Little Sutton
| Cheshire
| CH66 3RQ
7 | Charges
| Charter Court Financial Services Limited holds a fixed charge over the freehold property of the company in respect of a mortgages owed, properties 10 Rochester Drive, 2 Regent Street, 11 Girton Close, 49 Ashfield Road and 72 Heathfield Road.
| Fleet Mortgages Limited holds a fixed charge over the freehold property of the company in respect of a mortgages owed, property 32 Ashfield Road.
| Together Commercial Finance Limited holds two fixed charges over the freehold property of the company in respect of a mortgages owed, property 25 Bebington Road.

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