JC QUALITY MANAGEMENT LTD


Director	J CAIE


Registered Address	28 Regents Drive
	North Shields
	NE30 2NR


Registered Number	11690037 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		286		206
			286		206
Current assets
Debtors	4	10,559		14,567
Cash at bank and on hand		22,278		20,171
		32,837		34,738
Creditors amounts falling due within one year	5	(17,569)		(24,675)
Net current assets (liabilities)			15,268		10,063
Total assets less current liabilities			15,554		10,269
Provisions for liabilities	6		(76)		(93)
Net assets			15,478		10,176
Capital and reserves
Called up share capital			1		1
Profit and loss account			15,477		10,175
Shareholders' funds			15,478		10,176

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:

J CAIE
Director
Registered Company No. 11690037

JC QUALITY MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Turnover represents amounts receivable for services provided in the normal course of business, net of value added tax. Turnover from the supply of services is recognised in the accounting period in which the services are rendered, by reference to the stage of completion of the contract where the outcome can be estimated reliably, and when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of turnover can be measured reliably.

Revenue from rendering of services

Turnover represents amounts receivable for services provided in the normal course of business, net of value added tax. Turnover from the supply of services is recognised in the accounting period in which the services are rendered, by reference to the stage of completion of the contract where the outcome can be estimated reliably, and when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of turnover can be measured reliably.

	Operating leases
	Rentals payable under operating leases, including any lease incentives, are charged to profit or loss on a straight-line basis over the term of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company makes contributions to the personal pension arrangements of its director. These are defined contribution in nature and are charged to profit or loss in the period in which they become payable.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	852	852
Additions	143	143
At 31 October 25	995	995
Depreciation and impairment
At 01 November 24	646	646
Charge for year	63	63
At 31 October 25	709	709
Net book value
At 31 October 25	286	286
At 31 October 24	206	206

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,440	11,419
Other debtors	-	3,148
Prepayments and accrued income	119	-
Total	10,559	14,567

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	300	3,769
Taxation and social security	15,822	9,477
Other creditors	771	10,529
Accrued liabilities and deferred income	676	900
Total	17,569	24,675

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	76	93
Total	76	93

7.	Operating lease commitments
	At 31 Oct 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £16,507 (2024 – £nil)