Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 3 No description of principal activity 2024-04-01 false 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08362783 2024-04-01 2025-03-31 08362783 2023-04-01 2024-03-31 08362783 2025-03-31 08362783 2024-03-31 08362783 c:Director1 2024-04-01 2025-03-31 08362783 d:FreeholdInvestmentProperty 2025-03-31 08362783 d:FreeholdInvestmentProperty 2024-03-31 08362783 d:CurrentFinancialInstruments 2025-03-31 08362783 d:CurrentFinancialInstruments 2024-03-31 08362783 d:Non-currentFinancialInstruments 2025-03-31 08362783 d:Non-currentFinancialInstruments 2024-03-31 08362783 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08362783 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08362783 d:ShareCapital 2025-03-31 08362783 d:ShareCapital 2024-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2025-03-31 08362783 d:RetainedEarningsAccumulatedLosses 2024-03-31 08362783 c:FRS102 2024-04-01 2025-03-31 08362783 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08362783 c:FullAccounts 2024-04-01 2025-03-31 08362783 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08362783 2 2024-04-01 2025-03-31 08362783 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08362783 JC & CC ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
JC & CC ENTERPRISES LIMITED REGISTERED NUMBER: 08362783 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 676,180 |  | 676,180
|  |  | 676,180 |  | 676,180
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 200,000 |  | 200,000 |
Debtors: amounts falling due within one year | 5 | 704,183 |  | 882,636 |
Cash at bank and in hand |  | 606,354 |  | 466,628 |
|  | 1,510,537 |  | 1,549,264 |
Creditors: amounts falling due within one year | 6 | (307,787) |  | (367,082) |
Net current assets |  |  | 1,202,750 |  | 1,182,182
Total assets less current liabilities |  |  | 1,878,930 |  | 1,858,362
Net assets |  |  | 1,878,930 |  | 1,858,362
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account | 7 |  | 1,877,930 |  | 1,857,362
|  |  | 1,878,930 |  | 1,858,362
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JC & CC ENTERPRISES LIMITED REGISTERED NUMBER: 08362783 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Cole
Director
Date: 4 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
JC & CC ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The entity is a private company, limited by shares and incorporated in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
JC & CC ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
JC & CC ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 676,180
| At 31 March 2025 | 676,180
The 2025 valuations were made by Cluttons Capital Partners LLP, on an open market value for existing use basis.
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JC & CC ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 200,000 | 200,000
|  | 200,000 | 200,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 192,418 | 203,186
| Amounts owed by associated undertakings | 399,450 | 679,450
| Other debtors | 48,908 | -
| Prepayments and accrued income | 63,407 | -
|  | 704,183 | 882,636
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 256,535 | 217,208
| Other taxation and social security | 28,221 | 24,445
| Other creditors | 12,413 | 100,000
| Accruals and deferred income | 10,618 | 25,429
|  | 307,787 | 367,082
7. | Reserves
Profit and loss account Profit and Loss reserves are calculated after taking into account the profit/(loss) for the year and interim dividends payable in the year.
8. | Related party transactions
| Included in creditors is an amount of £12,412 (2024: £nil) payable to a director of the Company.
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