| REGISTERED NUMBER: |
| Report of the Director and |
| Unaudited Financial Statements for the Year Ended 31 August 2025 |
| for |
| J.C. CAMERA SYSTEMS LTD |
| REGISTERED NUMBER: |
| Report of the Director and |
| Unaudited Financial Statements for the Year Ended 31 August 2025 |
| for |
| J.C. CAMERA SYSTEMS LTD |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Report of the Director | 2 |
| Statement of Income and Retained Earnings | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 |
| J.C. CAMERA SYSTEMS LTD |
| Company Information |
| for the Year Ended 31 August 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| STAFFORDSHIRE KNOT |
| PINFOLD STREET |
| WEDNESBURY |
| WS10 8TE |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Report of the Director |
| for the Year Ended 31 August 2025 |
| The director presents his report with the financial statements of the company for the year ended 31 August 2025. |
| DIRECTOR |
| This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| ON BEHALF OF THE BOARD: |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Statement of Income and Retained Earnings |
| for the Year Ended 31 August 2025 |
| 31/8/25 | 31/8/24 |
| Notes | £ | £ |
| TURNOVER |
| Cost of sales |
| GROSS PROFIT |
| Administrative expenses |
| OPERATING PROFIT | 4 |
| Interest payable and similar expenses |
| PROFIT BEFORE TAXATION |
| Tax on profit |
| PROFIT FOR THE FINANCIAL YEAR |
| Retained earnings at beginning of year |
| Dividends | 5 | ( |
) | ( |
) |
| RETAINED EARNINGS AT END OF YEAR |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Balance Sheet |
| 31 August 2025 |
| 31/8/25 | 31/8/24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| J.C. CAMERA SYSTEMS LTD is a |
| 2. | ACCOUNTING POLICIES |
| Basis of 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. |
| Tangible fixed assets |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | OPERATING PROFIT |
| The operating profit is stated after charging: |
| 31/8/25 | 31/8/24 |
| £ | £ |
| Depreciation - owned assets |
| 5. | DIVIDENDS |
| 31/8/25 | 31/8/24 |
| £ | £ |
| ordinary shares of 1.00 each |
| Final |
| J.C. CAMERA SYSTEMS LTD (Registered number: 11494494) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 6. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 September 2024 |
| and 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/8/25 | 31/8/24 |
| £ | £ |
| Trade debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31/8/25 | 31/8/24 |
| £ | £ |
| Trade creditors | ( |
) |
| Tax |
| Directors' current accounts | 852 | 204 |
| Accrued expenses | ( |
) |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31/8/25 | 31/8/24 |
| £ | £ |
| Bank loans - 2-5 years |
| Other loans - 2-5 years |