JOC Property Solutions Limited 31/08/2025 iXBRL

Company registration number: 15091283

JOC Property Solutions Limited

Unaudited filleted financial statements

31 August 2025

JOC Property Solutions Limited

Contents

Directors and other information

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

JOC Property Solutions Limited

Directors and other information


	Director	Miss D Lethbridge


	Company number	15091283


	Registered office	2b Beam Way
		Billericay
		Essex
		CM11 2NL


	Accountants	Edmonds & Co (Accountants) Limited
		6
		Tadworth Parade
		Hornchurch
		Essex
		RM12 5AS

JOC Property Solutions Limited

Statement of comprehensive income

Year ended 31 August 2025

		2025	2024
	Note	£	£


Turnover		-	-
Other operating expenses		( 9,844)	( 3,031)
		_______	_______
Operating loss		( 9,844)	( 3,031)

Other interest receivable and similar income		6,844	7,070
		_______	_______
(Loss)/profit before taxation		( 3,000)	4,039

Tax on (loss)/profit		-	( 1,343)
		_______	_______
(Loss)/profit for the financial year and total comprehensive income		( 3,000)	2,696
		_______	_______

All the activities of the company are from continuing operations.

JOC Property Solutions Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	5	( 9,844)		-
Cash at bank and in hand		213,914		207,070
		_______		_______
		204,070		207,070
Creditors: amounts falling due
within one year	6	( 204,274)		( 204,274)
		_______		_______
Net current (liabilities)/assets			( 204)		2,796
			_______		_______
Total assets less current liabilities			( 204)		2,796

			_______		_______
Net (liabilities)/assets			( 204)		2,796
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 304)		2,696
			_______		_______
Shareholder (deficit)/funds			( 204)		2,796
			_______		_______

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

Director's responsibilities:

- The member has 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Miss D Lethbridge

Director

JOC Property Solutions Limited

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 September 2023	-	-	-

(Loss)/profit for the year		2,696	2,696
	_______	_______	_______
Total comprehensive income for the year	-	2,696	2,696

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	2,696	2,796

(Loss)/profit for the year		( 3,000)	( 3,000)
	_______	_______	_______
Total comprehensive income for the year	-	( 3,000)	( 3,000)

	_______	_______	_______
At 31 August 2025	100	( 304)	( 204)
	_______	_______	_______

JOC Property Solutions Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in . The address of the registered office is 2b Beam Way, Billericay, Essex, CM11 2NL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	( 9,844)	-
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	200,000	200,000
Corporation tax	1,343	1,343
Other creditors	2,931	2,931
	_______	_______
	204,274	204,274
	_______	_______

7. Directors advances, credits and guarantees