ACCOUNTS - Final Accounts preparation

Registered number: 15881137

JCO HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

JCO HOLDINGS LTD

REGISTERED NUMBER: 15881137

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		2,225,102
			2,225,102

Creditors: amounts falling due within one year	5	(2,245,403)
Net current (liabilities)/assets			(2,245,403)
Total assets less current liabilities			(20,301)

Net (liabilities)/assets			(20,301)

Capital and reserves
Called up share capital			99
Profit and loss account			(20,400)
			(20,301)

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with 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 6 August 2026.

Daniel Elan JAFFE

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

JCO HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Jco Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 15881137. The registered office is Ort House, 147 Arlington Road, London NW1 7ET. The company was incorporated on 6 August 2024 and started its activities on 23 January 2025.

2.Accounting policies

2.1

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 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving these financial statements, the directors have a reasonable expectation that
the company has adequate resources to continue in operational existence for the next 12 months.
The directors therefore consider it appropriate to continue to adopt the going concern basis in
preparing the company’s financial statements and there is no material uncertainty with the company's
ability to continue as a going concern. The amounts owed to group undertakings will be repaid when the company's finances permit.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including the directors, during the period was as follows:

			Period 31 December
			2025
			No.

		Directors	2

Page 2

JCO HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	2,225,102
	At 31 December 2025	2,225,102

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	2,243,003
	Accruals and deferred income	2,400
		2,245,403

6.	Share capital
		2025
		£

		Authorised, allotted, called up and fully paid

		99 ordinary shares of £1.00 each	99

On 6 August 2024, the company issued 99 Ordinary shares of £1 each for cash at par.

7.	Related party transactions
	The company has taken advantage of the exemption allowed by FRS102 paragraph 33.1A not to disclose any transactions with wholly owned subsidiary undertakings.

8.	Controlling party

The controlling party is Ero Solutions Limited, the parent company. The ultimate controlling party is D E
Jaffe, who owns 100% of the share capital of Ero Solutions Limited.

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