Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mr J C Bowell 04/09/2002 Mrs M P Bowell 04/09/2002 06 March 2026 The principal activity of the company continued to be business and management consultancy. 04525982 2025-09-30 04525982 bus:Director1 2025-09-30 04525982 bus:Director2 2025-09-30 04525982 2024-09-30 04525982 core:CurrentFinancialInstruments 2025-09-30 04525982 core:CurrentFinancialInstruments 2024-09-30 04525982 core:Non-currentFinancialInstruments 2025-09-30 04525982 core:Non-currentFinancialInstruments 2024-09-30 04525982 core:ShareCapital 2025-09-30 04525982 core:ShareCapital 2024-09-30 04525982 core:RetainedEarningsAccumulatedLosses 2025-09-30 04525982 core:RetainedEarningsAccumulatedLosses 2024-09-30 04525982 core:FurnitureFittings 2024-09-30 04525982 core:FurnitureFittings 2025-09-30 04525982 2024-10-01 2025-09-30 04525982 bus:FilletedAccounts 2024-10-01 2025-09-30 04525982 bus:SmallEntities 2024-10-01 2025-09-30 04525982 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04525982 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04525982 bus:Director1 2024-10-01 2025-09-30 04525982 bus:Director2 2024-10-01 2025-09-30 04525982 core:FurnitureFittings core:TopRangeValue 2024-10-01 2025-09-30 04525982 2023-10-01 2024-09-30 04525982 core:FurnitureFittings 2024-10-01 2025-09-30 04525982 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 04525982 1 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Company No: 04525982 (England and Wales)

# JCBA LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

JCBA LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

JCBA LIMITED

## BALANCE SHEET

As at 30 September 2025
JCBA LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,096 |  | 0
|  | 1,096 |  | 0
Current assets |  |  |  |
Debtors | 5 | 75,408 |  | 78,505
Cash at bank and in hand |  | 708 |  | 1,044
|  | 76,116 |  | 79,549
Creditors: amounts falling due within one year | 6 | ( 59,794) |  | ( 80,769)
Net current assets/(liabilities) |  | 16,322 |  | (1,220)
Total assets less current liabilities |  | 17,418 |  | (1,220)
Creditors: amounts falling due after more than one year | 7 | ( 35,868) |  | ( 35,068)
Net liabilities |  | ( 18,450) |  | ( 36,288)
Capital and reserves |  |  |  |
Called-up share capital |  | 200 |  | 200
Profit and loss account |  | ( 18,650 ) |  | ( 36,488 )
Total shareholders' deficit |  | ( 18,450) |  | ( 36,288)

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of JCBA Limited (registered number: 04525982) were approved and authorised for issue by the Board of Directors on 06 March 2026. They were signed on its behalf by:

Mr J C Bowell Director |

JCBA LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
JCBA LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

JCBA Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Peninsula Heights, 93 Albert Embankment, London, SE1 7TY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 4. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 2,505 |  | 2,505
Additions | 1,196 |  | 1,196
At 30 September 2025 | 3,701 |  | 3,701
Accumulated depreciation |  |  |
At 01 October 2024 | 2,505 |  | 2,505
Charge for the financial year | 100 |  | 100
At 30 September 2025 | 2,605 |  | 2,605
Net book value |  |  |
At 30 September 2025 | 1,096 |  | 1,096
At 30 September 2024 | 0 |  | 0

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 36,000 |  | 48,000
Amounts owed by Group undertakings | 13,879 |  | 0
Other debtors | 25,529 |  | 30,505
| 75,408 |  | 78,505

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 3,265
Amounts owed to Group undertakings | 3,609 |  | 27,190
Taxation and social security | 10,771 |  | 17,895
Other creditors | 45,414 |  | 32,419
| 59,794 |  | 80,769

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 35,868 |  | 35,068

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Ultimate controlling party

The ultimate parent company is Majo Group Limited, a company registered in England and Wales, and under the control of the directors, J and M Bowell.