JCT Property Services Limited 31/03/2025 iXBRL

Company registration number: 04959418

JCT Property Services Limited

Unaudited filleted financial statements

31 March 2025

JCT Property Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

JCT Property Services Limited

Directors and other information


	Directors	S P Travis
		S J Carruthers


	Secretary	S P Travis


	Company number	04959418


	Registered office	392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF


	Accountants	Hailwood & Co
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF

JCT Property Services Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of JCT Property Services Limited

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Hailwood & Co

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

22 December 2025

JCT Property Services Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	24,184		19,738
		_______		_______
			24,184		19,738

Current assets
Debtors	6	49,519		9,720
Cash at bank and in hand		103,845		154,997
		_______		_______
		153,364		164,717
Creditors: amounts falling due
within one year	7	( 126,568)		( 129,402)
		_______		_______
Net current assets			26,796		35,315
			_______		_______
Total assets less current liabilities			50,980		55,053

			_______		_______
Net assets			50,980		55,053
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			50,978		55,051
			_______		_______
Shareholders funds			50,980		55,053
			_______		_______

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.

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.

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

S J Carruthers

Director

Company registration number: 04959418

JCT Property Services 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. The address of the registered office is 392-394 Hoylake Road, Moreton, Wirral, CH46 6DF.

2. Statement of compliance

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Short leasehold property improvements	-	5 %	straight line
Plant and machinery	-	25 %	reducing balance
Office equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Shop display items	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Office equipment	Motor vehicles	Shop display items	Total
	£	£	£	£	£	£
Cost
At 1 April 2024	10,032	19,454	14,199	26,142	12,137	81,964
Additions	-	-	-	11,171	-	11,171
	_______	_______	_______	_______	_______	_______
At 31 March 2025	10,032	19,454	14,199	37,313	12,137	93,135
	_______	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	4,015	16,733	11,901	18,788	10,789	62,226
Charge for the year	502	680	575	4,631	337	6,725
	_______	_______	_______	_______	_______	_______
At 31 March 2025	4,517	17,413	12,476	23,419	11,126	68,951
	_______	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	5,515	2,041	1,723	13,894	1,011	24,184
	_______	_______	_______	_______	_______	_______
At 31 March 2024	6,017	2,721	2,298	7,354	1,348	19,738
	_______	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	49,519	9,720
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	34,669	32,576
Corporation tax	17,004	18,380
Social security and other taxes	10,864	15,061
Other creditors	64,031	63,385
	_______	_______
	126,568	129,402
	_______	_______

8. Controlling party

The company is controlled by its directors whose names are shown on the directors report.

9. Directors advances, credits and guarentees

All movements on directors advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.