J-C 55 Ltd 15473254 false 2024-02-07 2025-02-28 2025-02-28 The principal activity of the company is Wholesale of coffee, tea, cocoa and spices. Digita Accounts Production Advanced 6.30.9574.0 true 15473254 2024-02-07 2025-02-28 15473254 2025-02-28 15473254 core:RetainedEarningsAccumulatedLosses 2025-02-28 15473254 core:ShareCapital 2025-02-28 15473254 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 15473254 core:FurnitureFittingsToolsEquipment 2025-02-28 15473254 bus:SmallEntities 2024-02-07 2025-02-28 15473254 bus:AuditExemptWithAccountantsReport 2024-02-07 2025-02-28 15473254 bus:FilletedAccounts 2024-02-07 2025-02-28 15473254 bus:SmallCompaniesRegimeForAccounts 2024-02-07 2025-02-28 15473254 bus:RegisteredOffice 2024-02-07 2025-02-28 15473254 bus:Director1 2024-02-07 2025-02-28 15473254 bus:Director2 2024-02-07 2025-02-28 15473254 bus:PrivateLimitedCompanyLtd 2024-02-07 2025-02-28 15473254 bus:Agent1 2024-02-07 2025-02-28 15473254 core:ComputerEquipment 2024-02-07 2025-02-28 15473254 core:FurnitureFittingsToolsEquipment 2024-02-07 2025-02-28 15473254 countries:AllCountries 2024-02-07 2025-02-28 iso4217:GBP xbrli:pure

Registration number: 15473254

J-C 55 Ltd
Unaudited Filleted Financial Statements
for the Period from 7 February 2024 to 28 February 2025

J-C 55 Ltd

Contents

Company Information | 1
Profit and Loss Account | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 5

J-C 55 Ltd

Company Information

Directors | J M Delices C H A Villalard

Registered office | 33 Appleby Road Kendal LA9 6ES

Accountants | Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

J-C 55 Ltd

Profit and Loss Account for the Period from 7 February 2024 to 28 February 2025

| Note | 2025 £
Turnover |  | 1,558
Cost of sales |  | (1,945)
Gross loss |  | (387)
Administrative expenses |  | (2,267)
Operating loss |  | (2,654)
Loss before tax |  | (2,654)
Loss for the financial period |  | (2,654)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

J-C 55 Ltd

(Registration number: 15473254)
Balance Sheet as at 28 February 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 167
Current assets |  |
Cash at bank and in hand |  | 2
Creditors: Amounts falling due within one year | 5 | (2,821)
Net current liabilities |  | (2,819)
Net liabilities |  | (2,652)
Capital and reserves |  |
Called up share capital |  | 2
Retained earnings |  | (2,654)
Shareholders' deficit |  | (2,652)

For the financial period ending 28 February 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 period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 October 2025 and signed on its behalf by:

......................................... J M Delices Director

J-C 55 Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2024 to 28 February 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:
33 Appleby Road
Kendal
LA9 6ES

These financial statements were authorised for issue by the Board on 23 October 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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
Computer equipment | 33% staright line

J-C 55 Ltd

Notes to the Unaudited Financial Statements for the Period from 7 February 2024 to 28 February 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 250 | 250
At 28 February 2025 | 250 | 250
Depreciation
Charge for the period | 83 | 83
At 28 February 2025 | 83 | 83
Carrying amount
At 28 February 2025 | 167 | 167

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 720
Other creditors | 2,101
| 2,821