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Company Registration No. 08064758 (England and Wales)
JCNC Ltd Unaudited accounts for the period from 1 April 2025 to 11 December 2025
JCNC Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JCNC Ltd Company Information for the period from 1 April 2025 to 11 December 2025
Director
JC Nel
Company Number
08064758 (England and Wales)
Registered Office
2 Denman Close Retford Nottinghamshire DN22 7QG England
Accountants
Baobab Accounting Limited 20-22 Wenlock Road London N1 7GU
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JCNC Ltd Statement of financial position as at 11 December 2025
11/12/2025
31/03/2025
Notes
£
£
Current assets
Cash at bank and in hand
8,871
25,273
Creditors: amounts falling due within one year
5
(8,871)
(9,662)
Net current assets
-
15,611
Total assets less current liabilities
-
15,611
Creditors: amounts falling due after more than one year
6
-
(14,808)
Net assets
-
803
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
(100)
703
Shareholders' funds
-
803
For the period ending 11 December 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 director acknowledges his 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 and authorised for issue on 23 January 2026 and were signed on its behalf by
JC Nel Director Company Registration No. 08064758
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JCNC Ltd Notes to the Accounts for the period from 1 April 2025 to 11 December 2025
1
Statutory information
JCNC Ltd is a private company, limited by shares, registered in England and Wales, registration number 08064758. The registered office is 2 Denman Close, Retford, Nottinghamshire, DN22 7QG, England. The company is in the process of being wound up.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & machinery
20% On cost
Motor vehicles
20% On cost
Fixtures & fittings
20% On cost
Computer equipment
20% On cost
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JCNC Ltd Notes to the Accounts for the period from 1 April 2025 to 11 December 2025
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Government grants
Coronavirus Job Retention Scheme - The company accounts for grants using the accrual method. The company received a government grant during the year of £0 (31 March 2023: £0) which was in relation to the Coronavirus Job Retention Scheme.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
7,415
16,167
5,092
28,674
Disposals
(7,415)
(16,167)
(5,092)
(28,674)
At 11 December 2025
-
-
-
-
Depreciation
At 1 April 2025
7,415
16,167
5,092
28,674
On disposals
(7,415)
(16,167)
(5,092)
(28,674)
At 11 December 2025
-
-
-
-
Net book value
At 11 December 2025
-
-
-
-
5
Creditors: amounts falling due within one year
11/12/2025
31/03/2025
£
£
Other creditors
-
500
Loans from directors
8,871
8,628
Accruals
-
534
8,871
9,662
6
Creditors: amounts falling due after more than one year
11/12/2025
31/03/2025
£
£
Bank loans
-
14,808
7
Share capital
11/12/2025
31/03/2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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JCNC Ltd Notes to the Accounts for the period from 1 April 2025 to 11 December 2025
8
Transactions with related parties
At the period end, the company owed to director JC Nel £8,871 (31 March 2025 : £8,628). During the period, total dividends of £Nil (31 March 2025: £Nil) were paid to the director. The ultimate controlling party is J C Nel, the director and shareholder of the company.
9
Average number of employees
During the period the average number of employees was 2 (31/03/2025: 2).
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