Company registration number SC668604 (Scotland)
JCCA PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
JCCA PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
JCCA PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
475,466
141,590
Current assets
Cash at bank and in hand
2,255
7,071
Creditors: amounts falling due within one year
4
(143,855)
(51,149)
Net current liabilities
(141,600)
(44,078)
Total assets less current liabilities
333,866
97,512
Creditors: amounts falling due after more than one year
5
(337,016)
(97,480)
Net (liabilities)/assets
(3,150)
32
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(3,250)
(68)
Total equity
(3,150)
32

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 January 2026
Mr Jonathon Mcpherson
Director
Company registration number SC668604 (Scotland)
JCCA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

JCCA Properties Limited is a private company limited by shares incorporated in Scotland. The registered office is Sixth Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. As at 31 March 202 5, the company's current liabilities exceeded its current assets by £3,150 (202 4: +£32).

The company is thus dependent on the continued financial support of its creditors and directors. The directors are confident of this continuing support and of the company's long term trading prospects and on this basis consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of financial support.

1.3
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JCCA PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average number of employees during the year was NIL (202 4 - NIL).

2025
2024
Total
0
0
3
Investment property
2025
£
Fair value
At 1 April 2024
141,590
Additions
333,876
At 31 March 2025
475,466
4
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
450
Other creditors
143,855
50,699
143,855
51,149
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
337,016
97,480
2025-03-31 2024-04-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Jonathon Mcpherson SC668604 2024-04-01 2025-03-31 SC668604 2025-03-31 SC668604 2024-03-31 SC668604 core:WithinOneYear 2025-03-31 SC668604 core:WithinOneYear 2024-03-31 SC668604 core:AfterOneYear 2025-03-31 SC668604 core:AfterOneYear 2024-03-31 SC668604 core:CurrentFinancialInstruments 2025-03-31 SC668604 core:CurrentFinancialInstruments 2024-03-31 SC668604 core:ShareCapital 2025-03-31 SC668604 core:ShareCapital 2024-03-31 SC668604 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC668604 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC668604 bus:Director1 2024-04-01 2025-03-31 SC668604 2023-04-01 2024-03-31 SC668604 2024-03-31 SC668604 core:Non-currentFinancialInstruments 2025-03-31 SC668604 core:Non-currentFinancialInstruments 2024-03-31 SC668604 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC668604 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC668604 bus:FRS102 2024-04-01 2025-03-31 SC668604 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC668604 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP