J&C Global Ltd - Accounts

J&C Global Ltd
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

J&C Global Ltd Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Esteem Financial Solutions Ltd 31 January 2026 .................................................... Esteem Financial Solutions Ltd Unit 5 111 The GreenWay Colindale NW9 5AR 15 October 2026 1

J&C Global Ltd
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Esteem Financial Solutions Ltd
31 January 2026

....................................................

Esteem Financial Solutions Ltd
Unit 5
111 The GreenWay
Colindale
NW9 5AR
15 October 2026

1

J&C Global Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	31/01/2026 £	31/01/2025 £
Fixed assets
Tangible fixed assets	3	636,002	636,002
		636,002	636,002
Current assets
Debtors		(6,000)	(6,000)
Cash at bank and in hand		828	231
		(5,172)	(5,769)
Creditors: amount falling due within one year		(85,920)	(1,350)
Net current assets		(91,092)	(7,119)

Total assets less current liabilities		544,910	628,883
Creditors: amount falling due after more than one year		(584,952)	(629,952)
Accruals and deferred income		8,175	(11,845)
Net assets		(31,867)	(12,914)

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		(31,868)	(12,915)
Shareholders' funds		(31,867)	(12,914)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 15 October 2026 and were signed by:

-------------------------------
Arudchelvi BALASUBRAMANIAM
Director

2

J&C Global Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

J&C Global Ltd is a private company, limited by shares, registered in , registration number 11214425, registration address 03 Portman Gardens, London, NW9 5AS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

0% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees 0 Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 February 2025	636,002	636,002
Additions	-	-
Disposals	-	-
At 31 January 2026	636,002	636,002
Depreciation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
Closing balance as at 31 January 2026	636,002	636,002
Opening balance as at 01 February 2025	636,002	636,002

4.

Share Capital

Allotted, called up and partly paid	31/01/2026 £		31/01/2025 £
1 Class A share of £1.00 each	1		1
	1		1

3

Reports Dated : 15/10/2026	Registered Number: 11214425

J&C GLOBAL LTD
Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026