REGISTERED NUMBER: 16401961 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 APRIL 2025 TO 31 MARCH 2026

FOR

JCC GROUP HOLDINGS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

13

CURRENT ASSETS

Debtors

5

259,497

Cash at bank

60

259,557

CREDITORS

Amounts falling due within one year

6

259,610

NET CURRENT LIABILITIES

(53

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(40

)

CAPITAL AND RESERVES

Called up share capital

7

10

Retained earnings

(50

)

SHAREHOLDERS' FUNDS

(40

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

G Smith - Director

1.	STATUTORY INFORMATION

JCC Group Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16401961

Registered office:

Winder House

Newark Road

Laughterton

Lincoln

Lincolnshire

LN1 2JU

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 Section 1A and the provisions applicable to companies subject to the small companies regime.

The company is a parent undertaking. Group financial statements have not been prepared because the company and its subsidiary undertakings comprise a small group and the company has taken advantage of the exemption available to small parent companies under the Companies Act 2006.

Preparation of consolidated financial statements

The financial statements contain information about JCC Group Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. The carrying values are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Dividend income

Dividend income from investments is recognised when the shareholder’s right to receive payment is established.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

Additions

13

At 31 March 2026

13

NET BOOK VALUE

At 31 March 2026

13

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Josh's Care Company Limited

Registered office: Winder House, Newark Road, Laughterton, Lincoln, Lincolnshire, LN1 2JU

Nature of business: Provision of specialist care and support services

%

Class of shares:

holding

Ordinary

100.00

2026

£

Aggregate capital and reserves

1,189,181

Profit for the period

574,585

JCC Marine Limited

Registered office: Winder House, Newark Road, Laughterton, Lincoln, Lincolnshire, LN1 2JU

Nature of business: Operation and chartering of motor yachts

%

Class of shares:

holding

Ordinary

100.00

2026

£

Aggregate capital and reserves

(83,377

)

Loss for the period

(83,378

)

JCC Prestige Assets Limited

Registered office: Winder House, Newark Road, Laughterton, Lincoln, Lincolnshire, LN1 2JU

Nature of business: Asset ownership and leasing activities

%

Class of shares:

holding

Ordinary

100.00

2026

£

Aggregate capital and reserves

(32,048

)

Loss for the period

(32,049

)

JCC Care In Education Limited

Registered office: Winder House, Newark Road, Laughterton, Lincoln, Lincolnshire, LN1 2JU

Nature of business: Non-trading company

%

Class of shares:

holding

Ordinary

100.00

2026

£

Aggregate capital and reserves

(49

)

Loss for the period

(50

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

220,000

Other debtors

39,497

259,497

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

259,610

7.	CALLED UP SHARE CAPITAL

During the period, 1,000,000 ordinary shares of £0.00001 each were allotted, issued and fully paid as consideration for the acquisition of Josh’s Care Company Limited.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026:

£

G Smith

Balance outstanding at start of period

-

Amounts advanced

39,497

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

39,497

At 31 March 2026, £39,497 was due from Glyn Barry Smith, a director of the company. The balance was unsecured, interest free and repayable on demand. The maximum balance outstanding during the period was £39,497. No amounts were written off or waived during the period.

9.	RELATED PARTY DISCLOSURES

During the period, total dividends of £150,000 were paid to the directors .

Amounts owed by group undertakings of £220,000 and amounts owed to group undertakings of £259,610 are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

10.	POST BALANCE SHEET EVENTS

On 23 June 2026, the company entered into a debenture and cross-guarantee, together with other group undertakings, in favour of Barclays Security Trustee Limited. The arrangement created fixed and floating charges over the company’s undertaking and assets and contains a negative pledge. The security was provided in connection with banking facilities made available to members of the group.

This was a non-adjusting event arising after the reporting date and, consequently, no adjustment has been made to these financial statements. The company’s maximum potential exposure under the cross-guarantee cannot be reliably quantified as it extends to the secured obligations arising under the relevant group banking arrangements.