REGISTERED NUMBER: 13037990 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

JCCL HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr J M Cordero Bayo

C A Logan

REGISTERED OFFICE:

Flat 5

23 Adelaide Crescent

Hove

East Sussex

BN3 2JG

REGISTERED NUMBER:

13037990 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

2,076

1,388

Investment property

5

550,000

455,000

552,076

456,388

CURRENT ASSETS

Cash at bank

3,898

15,124

CREDITORS

Amounts falling due within one year

6

57,340

71,821

NET CURRENT LIABILITIES

(53,442

)

(56,697

)

TOTAL ASSETS LESS CURRENT LIABILITIES

498,634

399,691

CREDITORS

Amounts falling due after more than one year

7

283,320

299,794

NET ASSETS

215,314

99,897

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

8

136,624

41,624

Retained earnings

78,490

58,073

215,314

99,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

C A Logan - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% reducing balance

Computer equipment

-

20% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.

EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

549

925

1,474

Additions

-

999

999

At 30 November 2025

549

1,924

2,473

DEPRECIATION

At 1 December 2024

55

31

86

Charge for year

99

212

311

At 30 November 2025

154

243

397

NET BOOK VALUE

At 30 November 2025

395

1,681

2,076

At 30 November 2024

494

894

1,388

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

455,000

Revaluations

95,000

At 30 November 2025

550,000

NET BOOK VALUE

At 30 November 2025

550,000

At 30 November 2024

455,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

550,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

17,253

15,645

Taxation and social security

4,628

9,321

Other creditors

35,459

46,855

57,340

71,821

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

283,320

299,794

8.

RESERVES

Fair

value

reserve

£

At 1 December 2024

41,624

Unrealised surplus on revaluation

95,000

At 30 November 2025

136,624