J C MICRO LIMITED

J C MICRO LIMITED
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

J C MICRO LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	13,197	13,197
Tangible fixed assets	4	8,635	20,680
		21,832	33,877
Current assets
Stocks		321	341
Cash at bank and in hand		264	(696)
		585	(355)
Creditors: amount falling due within one year		(4,113)	(7,825)
Net current assets		(3,528)	(8,180)

Total assets less current liabilities		18,304	25,697
Creditors: amount falling due after more than one year		(18,078)	(18,078)
Net assets		226	7,619

Capital and reserves
Called up share capital		2	2
Profit and loss account		224	7,617
Shareholders' funds		226	7,619

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 December 2025 and were signed by:

-------------------------------
Mubashir Sohail
Director

1

J C MICRO LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

J C MICRO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05283387, registration address 30 Musters Road, West Bridgford, Nottingham, Nottinghamshire, NG2 7PL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities

Turnover

Turnover is calculated net of value added tax and represents the total amount receivable
for goods sold and services provided during the period.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.

The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is subject to annual review of impairment (if any).

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Motor Vehicles	6% Reducing Balance
Fixtures and Fittings	6% Reducing Balance
Office Equipment	18% Reducing Balance

Stocks

Stocks and work in process have been valued at the lower of cost and net realisable value.
Cost comprises purchase price, net realisable value means estimated selling costs less
all further costs to disposal.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	13,197	13,197
Additions	-	-
Disposals	-	-
At 31 March 2025	13,197	13,197
Net book values
At 31 March 2025	13,197	13,197
At 31 March 2024	13,197	13,197

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Office Equipment	Total
	£	£	£	£	£
At 01 April 2024	6,783	29,650	4,689	564	41,686
Additions	-	-	-	-	-
Disposals	-	(12,750)	-	-	(12,750)
At 31 March 2025	6,783	16,900	4,689	564	28,936
Depreciation
At 01 April 2024	5,011	11,575	3,944	476	21,006
Charge for year	319	320	45	16	700
On disposals	-	(1,405)	-	-	(1,405)
At 31 March 2025	5,330	10,490	3,989	492	20,301
Net book values
Closing balance as at 31 March 2025	1,453	6,410	700	72	8,635
Opening balance as at 01 April 2024	1,772	18,075	745	88	20,680

2

Registered Number: 05283387
England and Wales
J C MICRO LIMITED

The Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025