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Registered number: 00403500 J & C ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
J & C ESTATES LIMITED COMPANY INFORMATION
Director | MRS L BENJAMIN
Registered number | 00403500
Registered office | 930 HIGH ROAD
| NORTH FINCHLEY
| LONDON
| N12 9RT
Accountants | BAGINSKY COHEN
| 930 HIGH ROAD
| NORTH FINCHLEY
| LONDON
| N12 9RT
J & C ESTATES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3
J & C ESTATES LIMITED REGISTERED NUMBER: 00403500 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets |  |  | 105,444 |  | 105,459
|  |  | 105,444 |  | 105,459
CURRENT ASSETS |  |  |  |  |
Debtors |  | 130,240 |  | 130,265 |
Cash at bank and in hand |  | 1,033,590 |  | 950,514 |
|  | 1,163,830 |  | 1,080,779 |
Creditors: amounts falling due within one year |  | (136,013) |  | (111,535) |
NET CURRENT ASSETS |  |  | 1,027,817 |  | 969,244
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,133,261 |  | 1,074,703
NET ASSETS |  |  | 1,133,261 |  | 1,074,703
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 27,000 |  | 27,000
Other Reserves |  |  | 152,324 |  | 152,324
Profit And Loss Account |  |  | 953,937 |  | 895,379
|  |  | 1,133,261 |  | 1,074,703
Notes to the financial statements
Statutory information
J & C Estates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 00403500 Page 1
J & C ESTATES LIMITED REGISTERED NUMBER: 00403500 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
AVERAGE NUMBER OF EMPLOYEES
The average monthly number of employees, including directors, during the year was 2 (2024 - 2). The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 June 2026.
MRS L BENJAMIN
Director
Page 2
J & C ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 1.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 1.3 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Page 3