1 October 2024 false No description of principal activity Taxfiler 2024.6 12902409business:PrivateLimitedCompanyLtd2024-10-012025-03-31 129024092024-09-30 129024092024-10-012025-03-31 12902409business:AuditExemptWithAccountantsReport2024-10-012025-03-31 12902409business:FilletedAccounts2024-10-012025-03-31 129024092025-03-31 12902409business:Director12024-10-012025-03-31 12902409business:Director22024-10-012025-03-31 12902409business:Director32024-10-012025-03-31 12902409business:RegisteredOffice2024-10-012025-03-31 129024092024-09-30 12902409core:WithinOneYear2025-03-31 12902409core:WithinOneYear2024-09-30 12902409core:AfterOneYear2025-03-31 12902409core:AfterOneYear2024-09-30 12902409core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 12902409core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12902409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 12902409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12902409core:PreviouslyStatedAmount2025-03-31 12902409core:PreviouslyStatedAmount2024-09-30 12902409business:SmallEntities2024-10-012025-03-31 12902409countries:EnglandWales2024-10-012025-03-31 12902409core:LandBuildings2024-09-30 12902409core:LandBuildings2024-10-012025-03-31 12902409core:LandBuildings2025-03-31 129024092023-10-012024-09-30 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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