Company No: 15864740 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Investment property	3	270,334		0
Investments	4	100		100
		270,434		100
Current assets
Debtors	5	2,060		13,647
Cash at bank and in hand		15,068		42,769
		17,128		56,416
Creditors: amounts falling due within one year	6	( 119,817)		( 62,868)
Net current liabilities		(102,689)		(6,452)
Total assets less current liabilities		167,745		(6,352)
Net assets/(liabilities)		167,745		( 6,352)
Capital and reserves
Called-up share capital	7	200		200
Profit and loss account		167,545		( 6,552 )
Total shareholders' funds/(deficit)		167,745		( 6,352)

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The JC Group Holdings Limited (registered number: 15864740) were approved and authorised for issue by the Board of Directors on 07 September 2026. They were signed on its behalf by:

B T Johnson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

The JC Group Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 North Place, Cheltenham, GL50 4DW, United Kingdom. The principal place of business is Devizes Road, Bowerhill, Melksham, SN12 6RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £102,689. The Company is supported through loans from the Subsidiary Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Subsidiary Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The prior period length was 8 months as the company incorporated on 30/07/2024. Therefore, the current financial information is not directly comparable to the prior period.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 31.03.2026		Period from 30.07.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		6

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	0
Additions	270,334
As at 31 March 2026	270,334

4. Fixed asset investments

Investments in subsidiaries

	31.03.2026
	£
Cost
At 01 April 2025	100
At 31 March 2026	100
Carrying value at 31 March 2026	100
Carrying value at 31 March 2025	100

5. Debtors

	31.03.2026		31.03.2025
	£		£
Amounts owed by directors	100		100
Prepayments	0		13,547
Other debtors	1,960		0
	2,060		13,647

6. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Trade creditors	240		108
Amounts owed to Group undertakings	111,794		60,000
Amounts owed to connected companies	4,675		0
Accruals	3,108		2,760
	119,817		62,868

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200

8. Related party transactions

Transactions with the entity's directors

	31.03.2026		31.03.2025
	£		£
Directors' loan account	100		100

At the balance sheet date an amount of £100 was owed by the directors to the company in relation to unpaid share capital. The loan is interest free and repayable on demand.