Jocoke Capital Limited

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 6

Jocoke Capital Limited

(Registration number: 7460827)
Statement of financial position as at 31 March 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	4	43,633	66,811
Current assets
Debtors	6	460,688	727,864
Other financial assets	5	340,906	421,167
Cash at bank and in hand		295,255	62,942
		1,096,849	1,211,973
Creditors: Amounts falling due within one year	7	(13,397)	(4,120)
Net current assets		1,083,452	1,207,853
Total assets less current liabilities		1,127,085	1,274,664
Provisions for liabilities		(8,290)	(12,694)
Net assets		1,118,795	1,261,970
Capital and reserves
Called up share capital	8	20	20
Retained earnings		1,118,775	1,261,950
Shareholders' funds		1,118,795	1,261,970

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.

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; and
•	The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 16 December 2025
 

......................................... Ms H Rubin Director

Jocoke Capital Limited

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:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the director on 16 December 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Jocoke Capital Limited

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

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Asset class	Depreciation method and rate
Motor Vehicles	20% straight line
Fixtures & Fittings	10% straight line
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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Jocoke Capital Limited

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	10,691	113,052	123,743
Additions	1,252	-	1,252
At 31 March 2025	11,943	113,052	124,995
Depreciation
At 1 April 2024	4,176	52,756	56,932
Charge for the year	1,820	22,610	24,430
At 31 March 2025	5,996	75,366	81,362
Carrying amount
At 31 March 2025	5,947	37,686	43,633
At 31 March 2024	6,515	60,296	66,811

Jocoke Capital Limited

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

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Current financial assets
Cost or valuation
At 1 April 2024	421,167	421,167
Additions	388,653	388,653
Disposals	(465,805)	(465,805)
Fair value adjustments	(456)	(456)
At 31 March 2025	343,559	343,559
Impairment
Unrealised foreign exchange losses	(2,653)	(2,653)
At 31 March 2025	(2,653)	(2,653)
Carrying amount
At 31 March 2025	340,906	340,906

6

Debtors

Current	2025 £	(As restated) 2024 £
Trade debtors	4,150	3,750
Other debtors	456,538	724,114
	460,688	727,864

Jocoke Capital Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	293	336
Taxation and social security	-	37
Accruals and deferred income	3,200	3,200
Other creditors	9,904	547
	13,397	4,120

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	10	10	10	10
Ordinary B of £1 each	10	10	10	10
	20	20	20	20