Silverfin false false 05/04/2026 06/04/2025 05/04/2026 Mr. D. P. Eastley 19/07/2010 Mr. P. J. Hunt 19/07/2010 Mr. C. W. Walker 31/03/2026 19/07/2010 30 June 2026 The principal activity of the company continued to be that of a holding company. 07318053 2026-04-05 07318053 bus:Director1 2026-04-05 07318053 bus:Director2 2026-04-05 07318053 bus:Director3 2026-04-05 07318053 2025-04-05 07318053 core:ShareCapital 2026-04-05 07318053 core:ShareCapital 2025-04-05 07318053 core:RetainedEarningsAccumulatedLosses 2026-04-05 07318053 core:RetainedEarningsAccumulatedLosses 2025-04-05 07318053 core:CostValuation 2025-04-05 07318053 core:CostValuation 2026-04-05 07318053 bus:OrdinaryShareClass1 2026-04-05 07318053 bus:OrdinaryShareClass2 2026-04-05 07318053 2025-04-06 2026-04-05 07318053 bus:FilletedAccounts 2025-04-06 2026-04-05 07318053 bus:SmallEntities 2025-04-06 2026-04-05 07318053 bus:AuditExemptWithAccountantsReport 2025-04-06 2026-04-05 07318053 bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 07318053 bus:Director1 2025-04-06 2026-04-05 07318053 bus:Director2 2025-04-06 2026-04-05 07318053 bus:Director3 2025-04-06 2026-04-05 07318053 2024-04-06 2025-04-05 07318053 bus:OrdinaryShareClass1 2025-04-06 2026-04-05 07318053 bus:OrdinaryShareClass1 2024-04-06 2025-04-05 07318053 bus:OrdinaryShareClass2 2025-04-06 2026-04-05 07318053 bus:OrdinaryShareClass2 2024-04-06 2025-04-05 07318053 bus:OrdinaryShareClass3 2025-04-06 2026-04-05 07318053 bus:OrdinaryShareClass3 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07318053 (England and Wales)

# JCDP LIMITED

### Unaudited Financial Statements
For the financial year ended 05 April 2026
Pages for filing with the registrar

JCDP LIMITED

## Unaudited Financial Statements

For the financial year ended 05 April 2026

Contents

JCDP LIMITED

## COMPANY INFORMATION

For the financial year ended 05 April 2026
JCDP LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 05 April 2026

DIRECTORS | Mr. D. P. Eastley
| Mr. P. J. Hunt
| Mr. C. W. Walker (Resigned 31 March 2026)

REGISTERED OFFICE | Ashville House 260-262
| Havant Road Drayton
| Portsmouth
| P06 1PA
| United Kingdom

COMPANY NUMBER | 07318053 (England and Wales)

ACCOUNTANT | Verallo
| Century House
| Wargrave Road
| Henley-on-Thames
| Oxfordshire
| United Kingdom
| RG9 2LT

JCDP LIMITED

## BALANCE SHEET

As at 05 April 2026
JCDP LIMITED

## BALANCE SHEET (continued)

As at 05 April 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 1,520,000 |  | 1,520,000
|  | 1,520,000 |  | 1,520,000
Net current assets |  | 0 |  | 0
Total assets less current liabilities |  | 1,520,000 |  | 1,520,000
Net assets |  | 1,520,000 |  | 1,520,000
Capital and reserves |  |  |  |
Called-up share capital | 4 | 40 |  | 60
Profit and loss account |  | 1,519,960 |  | 1,519,940
Total shareholders' funds |  | 1,520,000 |  | 1,520,000

For the financial year ending 05 April 2026 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 JCDP Limited (registered number: 07318053) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

Mr. P. J. Hunt Director |

JCDP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 05 April 2026
JCDP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 05 April 2026

##### 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

JCDP 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 Ashville House 260-262, Havant Road Drayton, Portsmouth, P06 1PA, 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### 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.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Derivative financial instruments
The Company uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The Company does not hold or issue derivative financial instruments for speculative purposes.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in the Profit and Loss Account immediately.
The Company does not apply hedge accounting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 06 April 2025 | 1,520,000 |  | 1,520,000
At 05 April 2026 | 1,520,000 |  | 1,520,000
Carrying value at 05 April 2026 | 1,520,000 |  | 1,520,000
Carrying value at 05 April 2025 | 1,520,000 |  | 1,520,000

#### 4. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
20 Ordinary A shares of £ 1.00 each | 20 |  | 20
20 Ordinary B shares of £ 1.00 each | 20 |  | 20
Nil Ordinary D shares (2025: 20 shares of £ 1.00 each) | 0 |  | 20
| 40 |  | 60

During the year, the company bought back 20 ordinary D shares of £1 per share.