J J C Investment Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00548767

J J C Investment Company Limited

Filleted Unaudited Financial Statements

31 March 2025

J J C Investment Company Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	25,111	25,611

Current assets

Debtors	6	5,775	54,525
Cash at bank and in hand		125,104	77,502
		---------	---------
		130,879	132,027

Creditors: amounts falling due within one year	7	11,400	33,979
		---------	---------
Net current assets		119,479	98,048
		---------	---------
Total assets less current liabilities		144,590	123,659
		---------	---------
Net assets		144,590	123,659
		---------	---------

Capital and reserves

Called up share capital	300	300
Revaluation reserve	16,337	16,474
Profit and loss account	127,953	106,885
	---------	---------
Shareholders funds	144,590	123,659
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

J J C Investment Company Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 4 December 2025 , and are signed on behalf of the board by:

Miss C R Crouch

Director

Company registration number: 00548767

J J C Investment Company Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Castle Business Village, Station Road, Hampton, Middlesex, TW12 2BX, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and Fittings	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 April 2024	25,610	5,320	30,930
Disposals	( 500)	–	( 500)
	--------	-------	--------
At 31 March 2025	25,110	5,320	30,430
	--------	-------	--------
Depreciation
At 1 April 2024 and 31 March 2025	–	5,319	5,319
	--------	-------	--------
Carrying amount
At 31 March 2025	25,110	1	25,111
	--------	-------	--------
At 31 March 2024	25,610	1	25,611
	--------	-------	--------

The Freehold Ground Rents were revalued by Hickman & Bishop (Surbiton), Surveyors and Valuers, as at 31 March 1993 on the basis of the current annual income receivable.

6. Debtors

	2025	2024
	£	£
Other debtors	5,775	54,525
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,119	30,055
Other creditors	7,281	3,924
	--------	--------
	11,400	33,979
	--------	--------