Unaudited Financial Statements for the Year Ended 29 March 2025

for

JCA ASSETS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A Barrell

C A Barrell

REGISTERED OFFICE:

26 Mallard Drive

Buckingham

MK18 1GJ

REGISTERED NUMBER:

06886108 (England and Wales)

ACCOUNTANTS:

Abacus Business Consulting Limited

Thistledown

Wendlebury

Bicester

OX25 2PE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

394,395

394,395

394,395

394,395

CURRENT ASSETS

Investments

6

328,371

328,371

Cash at bank

4,394

3,529

332,765

331,900

CREDITORS

Amounts falling due within one year

7

145,567

144,432

NET CURRENT ASSETS

187,198

187,468

TOTAL ASSETS LESS CURRENT LIABILITIES

581,593

581,863

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

580,593

580,863

SHAREHOLDERS' FUNDS

581,593

581,863

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

P A Barrell - Director

1.	STATUTORY INFORMATION

JCA ASSETS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The mortgage intermediary business in which the Company has a partnership interest has ceased trading. Accordingly, there is no turnover to be reported from this source in this period.

Goodwill

Goodwill, being the amounts paid in connection with the acquisition of interests in a business, in 2009 and subsequent years, was amortised over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

The directors are committed to maintaining the value of the freehold property and the associated costs are reflected in the Trading & Profit & Loss Account. Accordingly the property has not been depreciated as this would represent a double charge and, in the director's opinion, fail to provide a true and fair view.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 30 March 2024

and 29 March 2025

32,000

AMORTISATION

At 30 March 2024

and 29 March 2025

32,000

NET BOOK VALUE

At 29 March 2025

-

At 29 March 2024

-

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 30 March 2024

and 29 March 2025

394,395

NET BOOK VALUE

At 29 March 2025

394,395

At 29 March 2024

394,395

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Security & Finance

328,371

328,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

5,566

15,989

Other creditors

140,001

128,443

145,567

144,432