JC DEC LTD

Company Registration No. 14706803 (England and Wales)

JC DEC LTD Unaudited accounts for the year ended 31 March 2026

CONTENTS

PAGE

Statement of financial position

3

Notes to the financial statements

5

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JC DEC LTD Statement of Financial Position as at 31 March 2026

Note

2026

2025

£

Fixed assets

Tangible fixed assets

4

26,521

3,000

26,521

3,000

Current assets

Debtors

5

49,612

37,224

Cash at bank and in hand

44,990

40,065

94,602

77,289

Creditors: amounts falling due within one year

6

(10,512)

(5,599)

Net current assets/(liabilities)

84,090

71,690

Total assets less current liabilities

110,611

74,690

Creditors: amounts falling due after more than one year

7

(19,894)

-

Provisions for liabilities

(5,039)

-

Net assets/liabilities

85,678

74,690

Capital and reserves

Called up share capital

1

Profit and loss account

85,677

74,689

Shareholders' funds

85,678

74,690

For the period ending 31 March 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared 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 accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

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JC DEC LTD Statement of Financial Position as at 31 March 2026

The financial statements were approved by the board of directors on 30 October 2026 and signed on behalf of the board by:

....................... Boon Sen Gan Director

....................... Jack Dominic Arpino Director

Company Registration Number 14706803 The company is a private company limited by shares, which is incorporated in England and Wales (no 14706803). The address of the registered office is 42 Aldwick Avenue Bristol BS13 0NX.

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JC DEC LTD Notes to the financial statements for the year ended 31 March 2026

1 Statutory Information

JC DEC LTD is a private company limited by shares, registered in England and Wales, registration number 14706803. The registered office is 42 Aldwick Avenue, Bristol, BS13 0NX.

2 Compliance with Accounting Standards

The financial statements have been prepared in accordance with the Financial Reporting Standard 102 Section 1A Small Entities. There were no significant departures from that standard.

3 Accounting Policies

Basis of preparation

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006

Presentation currency

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Revenue recognition

Turnover represents the value of work performed during the period, excluding value added tax. For decorating projects, turnover is recognized by reference to the stage of completion of the contract or upon practical completion of the work.

Property, plant and equipment

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 the estimated useful lives: Plant & Machinery - 5 year straight line Motor Vehicles - 18% on reducing balance Computer Equipment - 33.3% on reducing balance

Deferred taxation

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

Hire purchase and finance leases

Motor vehicle held under hire purchase contracts are capitalized in the balance sheet and are depreciated over their useful economic lives. The corresponding lease liabilities are included in creditors.

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JC DEC LTD Notes to the financial statements for the year ended 31 March 2026

4 Tangible fixed assets

	Plant &	Computer	Motor	Total
	Machinery	equipment	vehicles
	£	£	£	£
Cost
At 31 March 2025	-	-	4,500	4,500
Additions	1,708	737	25,397	27,842
Disposals	-	-	(4,500)	(4,500)
Revaluations	-	-	-	-

At 31 March 2026	1,708	737	25,397	27,842

Depreciation
At 31 March 2025	-	-	1,500	1,500
On disposals	-	-	-	-
Charge for the year	313	245	(738)	(180)
Other movements (impairment / revaluation)	-	-	-	-

At 31 March 2026	313	245	762	1,320


Net book value
At 31 March 2026	1,395	491	24,635	26,521

At 31 March 2025	-	-	3,000	3,000

5 Debtors

	£	£
Trade debtors	5,642	9,277
Accrued income and prepayments	920	-
Other debtors	43,050	27,947

	49,612	37,224

6 Creditors: amounts falling due within one year

	£	£
Hire Purchase	5,079	-
Corporation tax provision	3,258	5,007
Directors loan accounts	9,708	-
Purchase ledger control account	206	592
VAT	7,328	-

	10,512	5,599

7 Creditors: amounts falling due after more than one year

	£	£
Hire Purchase	19,894	-

	19,894	-

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JC DEC LTD Notes to the financial statements for the year ended 31 March 2026

7 Creditors: amounts falling due after more than one year (continued)

All obligations under hire purchase contracts fall due for repayment within five years of the balance sheet date. No aggregate amounts are outstanding after more than five years

8 Transactions with related parties

At the balance sheet date, the company owed £9,526.11 to the director, Boon Gan. This balance represents interest-free out-of-pocket business expenses and accountancy fees paid personally by the director on behalf of the company. The loan is unsecured, interest-free, and is due to be fully repaid during the 2026/27 tax year.

9 Average number of employees

The average number of persons employed, including directors, during the year was 3 (2025: 0).

10 Prior period adjustment

The comparative financial statements for the year ended 31 March 2025 have been retrospectively restated in accordance with FRS 102 (Section 10) to correct material errors and omissions identified in the previously prepared financial statements. The nature and effect of the restatements on the comparative figures as at and for the year ended 31 March 2025 are as follows: • Construction Industry Scheme (CIS) asset/deductions: Recognition of omitted CIS deductions totaling £27,947.05 (comprising £27,087.63 relating to prior periods and £859.42 offset against debtors). • Trade Debtors: Increase of £9,277.44 to correct understated balances. • Creditors: Decrease (reduction) of £4,894.56 to correct overstated balances. • Depreciation Expense: Increase of £150.00 for understated depreciation. • Corporation Tax Expense: Recognition of omitted tax liability/expense of £5,006.96. The net impact of these adjustments has been reflected by restating the affected asset and liability line items in the comparative balance sheet and adjusting the opening retained earnings accordingly. (Note: The prior-period CIS repayment of £27,087.63 was settled/received from HMRC in tax year 2026/27.

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