JCA LOGISTICS LTD Accounts






JCA LOGISTICS LTD

	Company No. 11668218
		Information for Filing with The Registrar
		30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was Courier and transportion services.




Director

The Director who served at any time during the year was as follows:

J. BADDHITY









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. BADDHITY
Director
25 August 2026

at	30 November 2025
Company No.		11668218	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	387	455


				387	455
Current assets

	Debtors		6	9,509	8,673

	Cash at bank and in hand			15,909	11,081
				25,418	19,754
Creditors: Amount falling due within one year			7	(11,205)	(8,827)
Net current assets				14,213	10,927
Total assets less current liabilities				14,600	11,382
Creditors: Amounts falling due after more than one year			8	(4,004)	(5,277)



Net assets				10,596	6,105

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	10,595	6,104

Total equity				10,596	6,105



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 August 2026 and signed on its behalf by:
J. BADDHITY
Director
25 August 2026

for the year ended 30 November 2025

General information

JCA LOGISTICS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11668218

Its registered office is:

2 PARTRIDGE CLOSE

PODSMEAD

GLOUCESTER

GL2 5FG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents amounts receivable for delivery and courier services provided during the year, exclusive of VAT and trade discounts.

Principal transactions: Where the company controls the delivery service — engaging its own drivers/fleet, or third-party drivers under arrangements where the company bears the primary responsibility for fulfilment, sets pricing, and bears the risk of non-performance — turnover is recognised gross at the amount charged to the customer. Revenue is recognised at the point the delivery is completed, being when the significant risks and rewards of the service have transferred to the customer and the amount of revenue can be measured reliably. Where deliveries span the year end, revenue is recognised by reference to the stage of completion at the balance sheet date.

Agency transactions: Where the company merely facilitates a delivery arranged between a customer and an independent third-party driver/courier — acting as agent rather than principal — turnover is recognised net, being the commission or booking fee retained by the company, not the gross value of the delivery. Amounts collected on behalf of, and paid over to, third-party drivers do not form part of the company's turnover.

In determining whether it acts as principal or agent for each revenue stream, the company considers indicators including who bears primary responsibility for fulfilling the delivery, who bears inventory/fulfilment risk, and who has discretion in setting the price charged to the customer.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

15% Reducing balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	4,862	2,937

		Total corporation tax	4,862	2,937





		Tax on profit on ordinary activities	4,862	2,937

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-1476	£	£
		Profit on ordinary activities before tax	25,353	15,560

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	6,338	3,890
		Expenses not deductible for tax purposes	(1,476)	(953)




		Tax on profit on ordinary activities	4,862	2,937

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 December 2024	979	979




		At 30 November 2025	979	979
		Depreciation
		At 1 December 2024	524	524
		Charge for the year	68	68



		At 30 November 2025	592	592
		Net book values
		At 30 November 2025	387	387
		At 30 November 2024	455	455

6	Debtors
			2025	2024
			£	£





		Loans to directors	9,509	8,673


			9,509	8,673

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	10,813	8,287


		Accruals and deferred income	392	540
			11,205	8,827

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	4,004	5,277






			4,004	5,277

Share Capital

1 Ordinary share of £1 fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	16,000	2,000
		Dividends accrued at the period end	-	6,000
			16,000	8,000

		Dividends by type:

		Equity dividends	16,000	8,000
			16,000	8,000

12	Advances and credits to directors
			2025
			£
		At 1 December 2024	8,673
		Advanced in the period	18,696
		Amounts repaid in the period	17,860


		At 30 November 2025	9,509