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Company Registration No. 08254229 (England and Wales)
Jc Computer Technologies Limited Unaudited financial statements for the year ended 31 October 2025
Jc Computer Technologies Limited Unaudited financial statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Jc Computer Technologies Limited Company Information for the year ended 31 October 2025
Directors
Paul Judkins James Mark Burgess Katherine Susan Judkins Lewis Steven Ding
Company Number
08254229 (England and Wales)
Registered Office
Frampton Suite Ketteringham Hall Church Road Ketteringham NR18 9RS England
Accountants
Taxsure Spaces Digital Hub Townshend House 30 Crown Road Norwich NR1 3DT
- 3 -
Jc Computer Technologies Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,100 
11,357 
Current assets
Inventories
5
30,963 
41,353 
Debtors
6
81,293 
100,829 
Cash at bank and in hand
79,304 
135,980 
191,560 
278,162 
Creditors: amounts falling due within one year
7
(266,039)
(278,871)
Net current liabilities
(74,479)
(709)
Total assets less current liabilities
(67,379)
10,648 
Creditors: amounts falling due after more than one year
8
- 
(8,179)
Provisions for liabilities
Deferred tax
9
(212)
- 
Net (liabilities)/assets
(67,591)
2,469 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(67,691)
2,369 
Shareholders' funds
(67,591)
2,469 
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by
Katherine Susan Judkins Director Company Registration No. 08254229
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Jc Computer Technologies Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Jc Computer Technologies Limited is a private company, limited by shares, registered in England and Wales, registration number 08254229. The registered office is Frampton Suite Ketteringham Hall, Church Road, Ketteringham, NR18 9RS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Fixtures & fittings
33% Straight line
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Jc Computer Technologies Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2024
40,221 
Additions
3,355 
Disposals
(2,586)
At 31 October 2025
40,990 
Depreciation
At 1 November 2024
28,864 
Charge for the year
7,870 
On disposals
(2,844)
At 31 October 2025
33,890 
Net book value
At 31 October 2025
7,100 
At 31 October 2024
11,357 
5
Inventories
2025 
2024 
£ 
£ 
Work in progress
15,103 
18,720 
Finished goods
15,860 
22,633 
30,963 
41,353 
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
50,581 
67,632 
Accrued income and prepayments
12,829 
19,620 
Other debtors
17,883 
13,577 
81,293 
100,829 
- 6 -
Jc Computer Technologies Limited Notes to the Accounts for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
25,867 
9,021 
VAT
26,874 
43,477 
Trade creditors
50,615 
56,143 
Taxes and social security
10,712 
13,898 
Other creditors
9,018 
8,092 
Accruals
- 
1,700 
Deferred income
142,953 
146,540 
266,039 
278,871 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
8,179 
9
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
212 
- 
2025 
2024 
£ 
£ 
Charged to the profit and loss account
212 
- 
Provision at end of year
212 
- 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Katherine Susan Judkins
The loan is unsecured, interest free, and repayable on demand.
- 
1,500 
- 
1,500 
- 
1,500 
- 
1,500 
11
Average number of employees
During the year the average number of employees was 22 (2024: 28).
- 7 -