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Registered number: 07100454
JLCC Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
LK & Associates Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of JLCC Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JLCC Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of JLCC Limited , as a body, in accordance with the terms of our engagement letter dated 08/04/2021.  Our work has been undertaken solely to prepare for your approval the accounts of JLCC Limited and state those matters that we have agreed to state to the directors of JLCC Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JLCC Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that JLCC Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JLCC Limited . You consider that JLCC Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of JLCC Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
LK & Associates Limited
24/12/2025
LK & Associates Limited
ICAEW Chartered Accountants
2a High Street
Thames Ditton
KT7 0RY
Page 1
Page 2
Balance Sheet
Registered number: 07100454
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 779 1,920
779 1,920
CURRENT ASSETS
Debtors 6 391 27,786
Cash at bank and in hand 298,808 371,241
299,199 399,027
Creditors: Amounts Falling Due Within One Year 7 (9,665 ) (44,821 )
NET CURRENT ASSETS (LIABILITIES) 289,534 354,206
TOTAL ASSETS LESS CURRENT LIABILITIES 290,313 356,126
NET ASSETS 290,313 356,126
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 290,213 356,026
SHAREHOLDERS' FUNDS 290,313 356,126
Page 2
Page 3
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J Curnock Cook
Director
24/12/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
JLCC Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07100454 . The registered office is 2A High Street, Thames Ditton, Surrey, KT7 0RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20.00%
Computer Equipment 20.00%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 250,000
As at 31 March 2025 250,000
Amortisation
As at 1 April 2024 250,000
As at 31 March 2025 250,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 5,981
As at 31 March 2025 5,981
Depreciation
As at 1 April 2024 4,061
Provided during the period 1,141
As at 31 March 2025 5,202
Net Book Value
As at 31 March 2025 779
As at 1 April 2024 1,920
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 296 27,786
Other debtors 95 -
391 27,786
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 252 255
Other creditors 9,271 44,331
Taxation and social security 142 235
9,665 44,821
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6