REGISTERED NUMBER: 16614600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 JULY 2025 TO 31 MARCH 2026

FOR

JCC PRESTIGE ASSETS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

240,523

CURRENT ASSETS

Debtors

5

6,750

Cash at bank

5,376

12,126

CREDITORS

Amounts falling due within one year

6

266,185

NET CURRENT LIABILITIES

(254,059

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,536

)

CREDITORS

Amounts falling due after more than one year

7

18,512

NET LIABILITIES

(32,048

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(32,049

)

(32,048

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

G Smith - Director

1.	STATUTORY INFORMATION

JCC Prestige Assets Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16614600

Registered office:

Winder House

Newark Road

Laughterton

Lincoln

Lincolnshire

LN1 2JU

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents income from the leasing of motor vehicles, stated net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Classic and high-value vehicles

Classic and high-value motor vehicles held for long-term capital appreciation and not for use in the company’s vehicle-leasing activities are included within tangible fixed assets at cost less impairment. The residual values and useful economic lives of these vehicles are reviewed at each reporting date. No depreciation is charged where the estimated residual value is equal to or greater than the carrying amount, resulting in a nil depreciable amount. The vehicles are reviewed for indicators of impairment at each reporting date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

244,607

At 31 March 2026

244,607

DEPRECIATION

Charge for period

4,084

At 31 March 2026

4,084

NET BOOK VALUE

At 31 March 2026

240,523

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

33,990

At 31 March 2026

33,990

DEPRECIATION

Charge for period

2,271

At 31 March 2026

2,271

NET BOOK VALUE

At 31 March 2026

31,719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

6,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

5,514

Trade creditors

(4,951

)

Amounts owed to group undertakings

233,671

Other creditors

31,951

266,185

Included within creditors, amounts falling due within one year is £233,671 owed to group undertakings. This amount is unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

18,512

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of JCC Group Holdings Limited, a company incorporated in England and Wales under Company Number: 16401961. JCC Group Holdings Limited is the company’s immediate and ultimate parent undertaking