JCE & Co Investments Ltd - Filleted accounts

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.