FRS102 1A Filleted


Company registration number:						15866663
JTC Homes Ltd

Balance sheet
as at 31 July 2026

		31 Jul 26		31 Jul 25
	Note	£	£	£	£
Fixed assets
Investment property	4	308,195		308,195
			308,195		308,195
Current assets
Debtors	5	100		100
Cash at bank and in hand		14,956		6,524
			15,056		6,624
Creditors: amounts falling due within one year	6		(122,126)		(121,582)
Net current liabilities			(107,070)		(114,958)
Total assets less current liabilities			201,125		193,237
Creditors: Amounts falling due after more than one year			(197,937)		(197,937)
NET ASSETS/(LIABILITIES)			3,188		(4,700)

Capital and reserves
Called up share capital			100		100
Profit and loss account			3,088		(4,800)
TOTAL EQUITY			3,188		(4,700)


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2026.

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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


	Company registration number:		15866663
	JTC Homes Ltd

	Balance sheet - continued
	as at 31 July 2026

	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 Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the Board of directors and authorised for issue on 23 September 2026 and signed on its behalf by:

	Mr J Carley, Director
	23 September 2026

	2


	JTC Homes Ltd

	Notes to the financial statements
	for the year ended 31 July 2026


	1	Company information

		JTC Homes Ltd is a private company registered in England and Wales. Its registered number is 15866663. The company is limited by shares. Its registered office is 14 Carne Close, Chandlers Ford, Eastleigh, SO53 1HH.

	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 historic cost convention.

		Going concern
		In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

		The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.

		Investment property
		Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

		Taxation
		Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

		Current 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.

	3	Average number of employees

		During the year the average number of employees was Nil (2025 - Nil).

	3


JTC Homes Ltd

Notes to the financial statements - continued
for the year ended 31 July 2026

4	Investment property

			£
	Valuation
	At 1 August 2025		308,195
	At 31 July 2026		308,195


5	Debtors

		31 Jul 26	31 Jul 25
		£	£
	Directors' loan accounts	100	100


6	Creditors: amounts falling due within one year

		31 Jul 26	31 Jul 25
		£	£
	Amounts owed to group undertakings	120,982	120,982
	Taxation	724	-
	Accruals and deferred income	420	600
		122,126	121,582


7	Advances, credit and guarantees granted to directors

	The following advances and credits to a director subsisted during the periods ended 31 July 2026 and 31 July 2025.
		31 Jul 26	31 Jul 25
		£	£

	Balance outstanding at start of year	100	-
	Amounts advanced	-	100
	Balance outstanding at end of year	100	100


8	Share capital

	The issued share capital of the company is as follows: 100 ordinary shares at the nominal value of £1 All shares are fully paid. Each ordinary share carries one vote and is entitled to dividends

9	Related party transactions

4


	Company registration number:	15866663

	Annual report and unaudited financial statements
	for the year ended 31 July 2026
	for
	JTC Homes Ltd


	Pages for filing with the Registrar