REGISTERED NUMBER: 08807363 (England and Wales)

Jaycee (Coppice Side) Limited

Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J E V Ratledge

O Ratledge

SECRETARY:

J E V Ratledge

REGISTERED OFFICE:

Gagarin

Lichfield Road Industrial Estate

Tamworth

Staffordshire

B79 7TA

REGISTERED NUMBER:

08807363 (England and Wales)

AUDITORS:

TC Group

Statutory Auditor

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

FIXED ASSETS

Tangible assets

4

4,554

5,692

Investments

5

-

50,000

4,554

55,692

CURRENT ASSETS

Debtors

6

3,230

150,927

CREDITORS

Amounts falling due within one year

7

92,618

95,563

NET CURRENT (LIABILITIES)/ASSETS

(89,388

)

55,364

TOTAL ASSETS LESS CURRENT LIABILITIES

(84,834

)

111,056

PROVISIONS FOR LIABILITIES

8

1,138

1,423

NET (LIABILITIES)/ASSETS

(85,972

)

109,633

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

(85,974

)

109,631

SHAREHOLDERS' FUNDS

(85,972

)

109,633

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 28 August 2026 and were signed on its behalf by:

J E V Ratledge - Director

1.	STATUTORY INFORMATION

Jaycee (Coppice Side) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

During the year the company recognised an impairment of its investment in a subsidiary undertaking of £50,000 and a bad debt charge in respect of amounts due from that undertaking. Subsequent to the year end the subsidiary entered creditors' voluntary liquidation.

Historically, the company's principal source of income arose from charges made to the subsidiary undertaking for the use of plant and equipment. As a consequence of the subsidiary's liquidation, this income stream has ceased.

Following the liquidation of the subsidiary undertaking after the year end, the company's historic income stream from equipment rental has ceased. The directors intend to realise the company's remaining assets and are also assessing the potential recovery of funds from the liquidation of the subsidiary undertaking. In addition, the directors are considering the treatment of amounts owed to the parent undertaking. Whilst these matters create uncertainty regarding the future activities of the company, the directors have concluded that it remains appropriate to prepare the financial statements on a going concern basis. However, the outcome of these matters cannot presently be determined with certainty and therefore indicates the existence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern.

Preparation of consolidated financial statements

The financial statements contain information about Jaycee (Coppice Side) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Plant and machinery

- 20% on reducing balance

Motor vehicles

- 25% on reducing balance

Taxation

Taxation for the year 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 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 AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

82,270

DEPRECIATION

At 1 April 2025

76,578

Charge for year

1,138

At 31 March 2026

77,716

NET BOOK VALUE

At 31 March 2026

4,554

At 31 March 2025

5,692

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 April 2025

50,000

Impairments

(50,000

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

50,000

During the year the directors reviewed the carrying value of the company's investment in its subsidiary undertaking. The subsidiary had incurred trading losses for a number of years and was in a net liability position at 31 March 2026. Following this review, the directors concluded that the investment was not recoverable and recognised a full impairment charge of £50,000 in the income statement. Subsequent to the year end the subsidiary entered creditors' voluntary liquidation.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

148,079

Other debtors

2,800

2,800

VAT

430

48

3,230

150,927

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

87,878

87,878

Tax

1,188

5,304

Other creditors

1,402

1,402

Accruals and deferred income

2,150

979

92,618

95,563

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,138

1,423

Deferred

tax

£

Balance at 1 April 2025

1,423

Provided during year

(285

)

Balance at 31 March 2026

1,138

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 April 2025

109,631

Deficit for the year

(195,605

)

At 31 March 2026

(85,974

)

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Butler BA FCA (Senior Statutory Auditor)

for and on behalf of TC Group

12.	RELATED PARTY DISCLOSURES

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.

13.	POST BALANCE SHEET EVENTS

Subsequent to the year end, Coppice Side Engineering Limited entered creditors' voluntary liquidation. The company's investment in the subsidiary undertaking and amounts due from the subsidiary undertaking were reviewed at 31 March 2026 and fully impaired. Accordingly, no further adjustment has been recognised in these financial statements.

14.	PARENT COMPANY

The parent company is Tamworth Steel Stockholders Limited, a company registered in England and Wales. Group accounts are available at Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.