Registration number: 11755078

JCJ Homes Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

JCJ Homes Ltd

Company Information

Directors

Ms JC Richings Ms C Sivills-McGann JC McGann

Registered office

Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

JCJ Homes Ltd

(Registration number: 11755078)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	365	1,659
Investment property	6	485,000	499,250
		485,365	500,909
Current assets
Debtors	7	4,250	14,200
Cash at bank and in hand		2,849	1,793
		7,099	15,993
Creditors: Amounts falling due within one year	8	(227,079)	(236,730)
Net current liabilities		(219,980)	(220,737)
Total assets less current liabilities		265,385	280,172
Creditors: Amounts falling due after more than one year	8	(379,381)	(380,788)
Provisions for liabilities		(7,596)	(8,480)
Net liabilities		(121,592)	(109,096)
Capital and reserves
Called up share capital	9	99	99
Retained earnings		(121,691)	(109,195)
Shareholders' deficit		(121,592)	(109,096)

JCJ Homes Ltd

(Registration number: 11755078)
Balance Sheet as at 31 January 2025

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 11 September 2025 and signed on its behalf by:
 

......................................... JC McGann Director

JCJ Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite A4, Skylon Court
Coldnose Road
Rotherwas
Hereford
HR2 6JS
England

These financial statements were authorised for issue by the Board on 11 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	20% straight line method

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

JCJ Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

JCJ Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,293	1,416

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 February 2024	7,083	7,083
At 31 January 2025	7,083	7,083
Depreciation
At 1 February 2024	5,424	5,424
Charge for the year	1,294	1,294
At 31 January 2025	6,718	6,718
Carrying amount
At 31 January 2025	365	365
At 31 January 2024	1,659	1,659

6	Investment properties

	2025 £
At 1 February	499,250
Fair value adjustments	(14,250)
At 31 January	485,000

7

Debtors

Current	2025 £	2024 £
Other debtors	4,250	14,200
	4,250	14,200

JCJ Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	3,169	1,680
Other creditors	223,910	235,050
	227,079	236,730

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	379,381	380,788

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	99	99	99	99

JCJ Homes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,103	9,510
Other borrowings	371,278	371,278
	379,381	380,788

11	Related party transactions

Transactions with directors

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Ms JC Richings
	(33,159)	1,500	(120)	(31,779)
Ms C Sivills-McGann
	(43,945)	-	(120)	(44,065)
JC McGann
	(567)	-	(120)	(687)

2024	At 1 February 2023 £	Repayments by director £	At 31 January 2024 £
Ms JC Richings
	(33,039)	(120)	(33,159)
Ms C Sivills-McGann
	(43,825)	(120)	(43,945)
JC McGann
	(447)	(120)	(567)