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Registration number: 12690355

JCJ Capital Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

JCJ Capital Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

JCJ Capital Limited

Company Information

Directors | Miss Jennifer Josephine Hewitson Mr Craig Seery

Registered office | 2 Medway Crescent, Altrincham, WA14 4UB

Accountants | HMB Accountants Limited 18a Manor Way Belasis Hall Technology Park Billingham TS23 4HN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
JCJ Capital Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JCJ Capital Limited for the year ended 31 March 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of JCJ Capital Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of JCJ Capital Limited and state those matters that we have agreed to state to the Board of Directors of JCJ Capital Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JCJ Capital Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JCJ Capital Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JCJ Capital Limited. You consider that JCJ Capital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JCJ Capital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
HMB Accountants Limited
18a Manor Way
Belasis Hall Technology Park
Billingham
TS23 4HN

17 November 2025

JCJ Capital Limited

(Registration number: 12690355)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 1,443,395 | 1,021,095
Current assets |  |  |
Debtors |  | 4,878 | 446
Cash at bank and in hand |  | 18,342 | 5,409
|  | 23,220 | 5,855
Creditors: Amounts falling due within one year | 5 | (885,939) | (487,389)
Net current liabilities |  | (862,719) | (481,534)
Total assets less current liabilities |  | 580,676 | 539,561
Creditors: Amounts falling due after more than one year | 5 | (447,990) | (461,098)
Provisions for liabilities |  | (22,770) | -
Net assets |  | 109,916 | 78,463
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 109,915 | 78,462
Shareholders' funds |  | 109,916 | 78,463

For the financial year ending 31 March 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.

JCJ Capital Limited

(Registration number: 12690355)
Balance Sheet as at 31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 17 November 2025 and signed on its behalf by:

......................................... Miss Jennifer Josephine Hewitson Director
......................................... Mr Craig Seery Director

JCJ Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
2 Medway Crescent,
Altrincham,
WA14 4UB

These financial statements were authorised for issue by the Board on 17 November 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

JCJ Capital Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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 2 (2024 - 2).

JCJ Capital Limited

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

4 | Investment properties

| 2025 £
At 1 April | 1,021,095
Additions | 422,300
At 31 March | 1,443,395

There has been no valuation of investment property by an independent valuer.

JCJ Capital Limited

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

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 14,554 | 49,208
Taxation and social security |  | 16,999 | 7,885
Other creditors |  | 854,386 | 430,296
|  | 885,939 | 487,389

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 447,990 | 461,098

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Issue of share of £0.01 each | 100 | 1 | 100 | 1

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 447,990 | 461,098

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 14,554 | 49,208

JCJ Capital Limited

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

8 | Related party transactions

Summary of transactions with other related parties

During the year the Company received rent and loans from We Support Limited, a company in which Mr C Seery and Miss J Hewitson are directors. These transactions were undertaken on a normal commercial basis. At the balance sheet date £851,244 ( 2024 : £427,672 ) was owed by JCJ Capital Limited to We Support Limited.

9 | Parent and ultimate parent undertaking

The ultimate controlling party is Miss Jennifer Hewitson and Mr Craig Seery.