Registration number: 12294210

JDGC Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

JDGC Ltd

Company Information

Directors

Ms Laura Spencer Mr Josh Goodey

Registered office

Piglets Bottom Pilch Lane Singleborough Milton Keynes MK17 0NU

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

JDGC Ltd

(Registration number: 12294210)
Balance Sheet as at 31 January 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	3	65,224	68,898
Current assets
Debtors	4	644	-
Cash at bank and in hand		123,354	67,679
		123,998	67,679
Creditors: Amounts falling due within one year	5	(57,986)	(33,324)
Net current assets		66,012	34,355
Total assets less current liabilities		131,236	103,253
Creditors: Amounts falling due after more than one year	5	(383)	(45,641)
Net assets		130,853	57,612
Capital and reserves
Called up share capital		20	20
Retained earnings		130,833	57,592
Shareholders' funds		130,853	57,612

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2026 and signed on its behalf by:
 

......................................... Mr Josh Goodey Director

JDGC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 January 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% on cost

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

JDGC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 January 2026

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

JDGC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 January 2026

3	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 December 2024	33,703	1,342	34,219	1,778
Additions	-	-	1,737	-
At 31 January 2026	33,703	1,342	35,956	1,778
Depreciation
At 1 December 2024	-	201	1,676	267
Charge for the period	-	201	4,943	267
At 31 January 2026	-	402	6,619	534
Carrying amount
At 31 January 2026	33,703	940	29,337	1,244
At 30 November 2024	33,703	1,141	32,543	1,511

	Total £
Cost or valuation
At 1 December 2024	71,042
Additions	1,737
At 31 January 2026	72,779
Depreciation
At 1 December 2024	2,144
Charge for the period	5,411
At 31 January 2026	7,555
Carrying amount
At 31 January 2026	65,224
At 30 November 2024	68,898

Included within the net book value of land and buildings above is £33,703 (2024 - £33,703) in respect of freehold land and buildings.
 

JDGC Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 31 January 2026

4

Debtors

Current	2026 £	2024 £
Other debtors	644	-
	644	-

5

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	6	2,551	1,140
Taxation and social security		45,039	23,914
Accruals and deferred income		9,676	1,476
Other creditors		720	6,794
		57,986	33,324

Creditors: amounts falling due after more than one year

	Note	2026 £	2024 £
Due after one year
Loans and borrowings	6	383	45,641

6	Loans and borrowings

Non-current loans and borrowings

	2026 £	2024 £
Bank borrowings	-	5,591
Other borrowings	383	40,050
	383	45,641

Current loans and borrowings

	2026 £	2024 £
Bank borrowings	2,551	1,140