Company Registration No. 14192508 (England and Wales)
Jdcoder Ltd
Unaudited accounts
for the year ended 30 June 2026
Jdcoder Ltd
Unaudited accounts
Contents
Jdcoder Ltd
Company Information
for the year ended 30 June 2026
Director
Juan Francisco De Luca
Company Number
14192508 (England and Wales)
Registered Office
22 Algers Close
Loughton
Essex
IG10 4NH
England
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Jdcoder Ltd
Statement of financial position
as at 30 June 2026
Tangible assets
4,035
4,137
Cash at bank and in hand
42,761
46,057
Creditors: amounts falling due within one year
(23,832)
(30,507)
Net current assets
23,508
16,439
Total assets less current liabilities
40,361
20,576
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
39,592
19,540
Shareholders' funds
39,594
19,542
For the year ending 30 June 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
Juan Francisco De Luca
Director
Company Registration No. 14192508
Jdcoder Ltd
Notes to the Accounts
for the year ended 30 June 2026
Jdcoder Ltd is a private company, limited by shares, registered in England and Wales, registration number 14192508. The registered office is 22 Algers Close, Loughton, Essex, IG10 4NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The director has considered the financial position and future trading activities of the company and are satisfied that the company has sufficient resources to meet its liabilities as they fall due and to continue its operations for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Jdcoder Ltd
Notes to the Accounts
for the year ended 30 June 2026
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
During the year, the Company acquired and held cryptocurrency as an investment.
The cryptocurrency is not held for trading purposes. At the year end, the Company held cryptocurrency with a value of £12,818.
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 July 2025
-
4,531
4,531
At 30 June 2026
1,654
4,531
6,185
Charge for the year
192
1,564
1,756
At 30 June 2026
192
1,958
2,150
At 30 June 2026
1,462
2,573
4,035
At 30 June 2025
-
4,137
4,137
6
Investments
Other investments
Valuation at 1 July 2025
-
Valuation at 30 June 2026
12,818
Amounts falling due within one year
8
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
12,495
21,508
Loans from directors
2,338
8,999
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).