Company Registration No. 14001270 (England and Wales)
JCDS LEISURE LIMITED
Unaudited accounts
for the year ended 31 August 2026
JCDS LEISURE LIMITED
Unaudited accounts
Contents
JCDS LEISURE LIMITED
Company Information
for the year ended 31 August 2026
Company Number
14001270 (England and Wales)
Registered Office
8 MERELAND AVENUE
MANCHESTER
M20 6SF
ENGLAND
Accountants
Wirral Accounting Solutions Ltd
Oaklands Business Centre
Hooton Road
Hooton
Cheshire
Merseyside
CH66 7NZ
JCDS LEISURE LIMITED
Statement of financial position
as at 31 August 2026
Tangible assets
41,496
70,715
Cash at bank and in hand
21,988
33,860
Creditors: amounts falling due within one year
(78,053)
(77,672)
Net current liabilities
(30,801)
(18,777)
Total assets less current liabilities
10,695
51,938
Creditors: amounts falling due after more than one year
(15,973)
(21,562)
Net (liabilities)/assets
(5,278)
30,376
Called up share capital
1
1
Profit and loss account
(5,279)
30,375
Shareholders' funds
(5,278)
30,376
For the year ending 31 August 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 her 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 2 October 2026 and were signed on its behalf by
Lisa Salter
Director
Company Registration No. 14001270
JCDS LEISURE LIMITED
Notes to the Accounts
for the year ended 31 August 2026
JCDS LEISURE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14001270. The registered office is 8 MERELAND AVENUE, MANCHESTER, M20 6SF, 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.
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:
Motor vehicles
15% straight line
Fixtures & fittings
20% straight line
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 September 2025
29,298
55,688
84,986
Disposals
-
(58,090)
(58,090)
At 31 August 2026
29,298
37,316
66,614
At 1 September 2025
350
13,921
14,271
Charge for the year
4,394
7,463
11,857
On disposals
-
(1,010)
(1,010)
At 31 August 2026
4,744
20,374
25,118
At 31 August 2026
24,554
16,942
41,496
At 31 August 2025
28,948
41,767
70,715
JCDS LEISURE LIMITED
Notes to the Accounts
for the year ended 31 August 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
5,505
5,505
Trade creditors
10,450
7,327
Amounts owed to group undertakings and other participating interests
20,000
50,000
Taxes and social security
1,080
4,880
Loans from directors
20,000
-
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
15,973
21,562
8
Average number of employees
During the year the average number of employees was 14 (2025: 13).