Registration number: 10029356

JLC Properties & Lettings Ltd.

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

JLC Properties & Lettings Ltd.

Company Information

Directors

Mr Leon Charles Herbert Coy Mrs Joeuma Elaine Rocha Coy

Registered office

34 Wigram Way Stevenage Hertfordshire SG2 9TS

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

JLC Properties & Lettings Ltd.

(Registration number: 10029356)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	317
Current assets
Debtors	5	4,044	5,006
Cash at bank and in hand		1,384	1,234
		5,428	6,240
Creditors: Amounts falling due within one year	6	(10,970)	(6,814)
Net current liabilities		(5,542)	(574)
Total assets less current liabilities		(5,542)	(257)
Creditors: Amounts falling due after more than one year	6	(1,846)	(750)
Net liabilities		(7,388)	(1,007)
Capital and reserves
Called up share capital		5	5
Retained earnings		(7,393)	(1,012)
Shareholders' deficit		(7,388)	(1,007)

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.

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 30 November 2025 and signed on its behalf by:
 

JLC Properties & Lettings Ltd.

(Registration number: 10029356)
Balance Sheet as at 31 March 2025 (continued)

......................................... Mr Leon Charles Herbert Coy Director

......................................... Mrs Joeuma Elaine Rocha Coy Director

JLC Properties & Lettings Ltd.

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:
34 Wigram Way
Stevenage
Hertfordshire
SG2 9TS
England

These financial statements were authorised for issue by the Board on 30 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.

Tax

The tax expense for the period comprises current 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.

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:

JLC Properties & Lettings Ltd.

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

2	Accounting policies (continued)

Asset class	Depreciation method and rate
Computer Equipment	25% Straight Line

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 1 (2024 - 1).

JLC Properties & Lettings Ltd.

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	1,793	1,793
Disposals	(405)	(405)
At 31 March 2025	1,388	1,388
Depreciation
At 1 April 2024	1,476	1,476
Charge for the year	317	317
Eliminated on disposal	(405)	(405)
At 31 March 2025	1,388	1,388
Carrying amount
At 31 March 2025	-	-
At 31 March 2024	317	317

5

Debtors

Current	2025 £	2024 £
Trade debtors	1,800	4,125
Prepayments	181	131
Other debtors	2,063	750
	4,044	5,006

6

Creditors

Creditors: amounts falling due within one year

JLC Properties & Lettings Ltd.

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

6	Creditors (continued)

	2025 £	2024 £
Due within one year
Trade creditors	990	1,530
Taxation and social security	-	217
Accruals and deferred income	875	2,900
Other creditors	9,105	2,167
	10,970	6,814

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other non-current financial liabilities	1,846	750