Registration number: 13337031

JC Animations Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Abridged Balance Sheet	4
Notes to the Unaudited Abridged Financial Statements	5 to 9

JC Animations Ltd

Company Information

Directors

Mr Jonathan Odsuren Coomber Mr Peter John Coomber

Company secretary

Mr Peter John Coomber

Registered office

Cosmopolitan House Old Fore Street Sidmouth Devon EX10 8LS

Bankers

Barclays Bank UK Plc Plymouth 2 Office Leicester Leicestershire LE87 2BB

Accountants

Easterbrook Eaton Limited Chartered AccountantsCosmopolitan House Old Fore Street Sidmouth Devon EX10 8LS

JC Animations Ltd

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the abridged financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Jonathan Odsuren Coomber

Mr Peter John Coomber - Company secretary and director

Principal activity

The principal activity of the company is Animation and subsiduary film and television activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

......................................... Mr Jonathan Odsuren Coomber Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
JC Animations Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JC Animations Ltd for the year ended 31 March 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm 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/regulation.

This report is made solely to the Board of Directors of JC Animations Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of JC Animations Ltd and state those matters that we have agreed to state to the Board of Directors of JC Animations Ltd, 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 JC Animations Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JC Animations Ltd 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 of JC Animations Ltd. You consider that JC Animations Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JC Animations Ltd. 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 statutory accounts.

......................................

Easterbrook Eaton Limited
Chartered Accountants
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

17 December 2025

JC Animations Ltd

(Registration number: 13337031)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	2,686	3,205
Current assets
Stocks	6	2,975	-
Cash at bank and in hand		4,663	1,969
		7,638	1,969
Prepayments and accrued income		220	-
Creditors: Amounts falling due within one year		(7,019)	(6,388)
Net current assets/(liabilities)		839	(4,419)
Total assets less current liabilities		3,525	(1,214)
Accruals and deferred income		(750)	(750)
Net assets/(liabilities)		2,775	(1,964)
Capital and reserves
Called up share capital	7	2	2
Retained earnings		2,773	(1,966)
Shareholders' funds/(deficit)		2,775	(1,964)

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.

Directors' 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 directors acknowledge their 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’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

......................................... Mr Jonathan Odsuren Coomber Director

JC Animations Ltd

Notes to the Unaudited Abridged 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:
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

These financial statements were authorised for issue by the Board on 17 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 abridged 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 abridged 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.

Going concern

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.

Tangible assets

Tangible assets are stated in the balance sheet 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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% on Written Down Value

JC Animations Ltd

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

Office Furniture and Fittings

10% on Written Down Value

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4	Profit/loss before tax

Arrived at after charging/(crediting)

JC Animations Ltd

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

	2025 £	2024 £
Depreciation expense	640	766

JC Animations Ltd

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

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	4,807	4,807
Additions	121	121
At 31 March 2025	4,928	4,928
Depreciation
At 1 April 2024	1,602	1,602
Charge for the year	640	640
At 31 March 2025	2,242	2,242
Carrying amount
At 31 March 2025	2,686	2,686
At 31 March 2024	3,205	3,205

6

Stocks

	2025 £	2024 £
Work in progress	2,975	-

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr Jonathan Odsuren Coomber
	6,388	(9,000)	9,630	7,018

JC Animations Ltd

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

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
Mr Jonathan Odsuren Coomber
	3,349	(4,593)	7,632	6,388