1 October 2024 false No description of principal activity Taxfiler 2024.6 12902409 business:PrivateLimitedCompanyLtd 2024-10-01 2025-03-31 12902409 2024-09-30 12902409 2024-10-01 2025-03-31 12902409 business:AuditExemptWithAccountantsReport 2024-10-01 2025-03-31 12902409 business:FilletedAccounts 2024-10-01 2025-03-31 12902409 2025-03-31 12902409 business:Director1 2024-10-01 2025-03-31 12902409 business:Director2 2024-10-01 2025-03-31 12902409 business:Director3 2024-10-01 2025-03-31 12902409 business:RegisteredOffice 2024-10-01 2025-03-31 12902409 2024-09-30 12902409 core:WithinOneYear 2025-03-31 12902409 core:WithinOneYear 2024-09-30 12902409 core:AfterOneYear 2025-03-31 12902409 core:AfterOneYear 2024-09-30 12902409 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 12902409 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 12902409 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 12902409 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 12902409 core:PreviouslyStatedAmount 2025-03-31 12902409 core:PreviouslyStatedAmount 2024-09-30 12902409 business:SmallEntities 2024-10-01 2025-03-31 12902409 countries:EnglandWales 2024-10-01 2025-03-31 12902409 core:LandBuildings 2024-09-30 12902409 core:LandBuildings 2024-10-01 2025-03-31 12902409 core:LandBuildings 2025-03-31 12902409 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12902409 (England and Wales)
JCPA LTD Unaudited accounts for the period from 1 October 2024 to 31 March 2025
JCPA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JCPA LTD Company Information for the period from 1 October 2024 to 31 March 2025
Directors
C Etheridge J Etheridge P Etheridge
Company Number
12902409 (England and Wales)
Registered Office
1 WHITLEY COURT ROAD QUINTON BIRMINGHAM B32 1EZ UNITED KINGDOM
Accountants
Parkers Accountancy And Taxation 590a Kingsbury Road Erdington Birmingham B24 9ND
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JCPA LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
871,212
718,712
Current assets
Debtors
5
-
55,440
Cash at bank and in hand
4,687
-
4,687
55,440
Creditors: amounts falling due within one year
6
(600)
(600)
Net current assets
4,087
54,840
Total assets less current liabilities
875,299
773,552
Creditors: amounts falling due after more than one year
7
(923,991)
(819,870)
Net liabilities
(48,692)
(46,318)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(48,792)
(46,418)
Shareholders' funds
(48,692)
(46,318)
For the period 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
J Etheridge Director Company Registration No. 12902409
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JCPA LTD Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
1
Statutory information
JCPA LTD is a private company, limited by shares, registered in England and Wales, registration number 12902409. The registered office is 1 WHITLEY COURT ROAD, QUINTON, BIRMINGHAM, B32 1EZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 October 2024
862,912
Additions
152,500
At 31 March 2025
1,015,412
Depreciation
At 1 October 2024
144,200
At 31 March 2025
144,200
Net book value
At 31 March 2025
871,212
At 30 September 2024
718,712
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
55,440
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
600
600
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JCPA LTD Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
409,500
409,500
Loans from directors
514,491
410,370
923,991
819,870
8
Average number of employees
During the period the average number of employees was 4 (2024: 4).
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