ACCOUNTS - Final Accounts
ACCOUNTS - Final Accounts
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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
COMPANY INFORMATION
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J C A ENGINEERING LTD
CONTENTS
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J C A ENGINEERING LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The directors present their Strategic Report for the year ended 31 December 2021.
J C A Engineering Ltd is an independently owned multi-faceted engineering services and construction business. Its core expertise is in buildings and facilities with operational reliance on business-critical engineering systems. Delivering a comprehensive range of services, from design, engineering and construction to fitout and maintenance, to meet the needs of clients operating in several industry sectors, including Data Centres, Healthcare, Science and Technology and corporate and commercial property, the company provides a bespoke solution to every client requirement. The company’s mission is to be recognised as leading its industry in service and innovation through engineering and business excellence.
A significant amount of the company’s turnover is generated through repeat business year on year, which the company maintains through strong working relationships with its clients, offering innovative solutions with its highly skilled engineering teams and effective responses to the ever-changing environments in which they work. Regardless of business sector, J C A Engineering Ltd’s clients share a similar set of core values and demand high quality standards from their service partners. Performance has been strong across the primary business divisions of engineering projects, maintenance services, and design & consultancy. Turnover in the year has increased to £61.5m for the company (2020: £52.1m) and profit after tax increased to £4.2m (2020: £2.1m) in line with expectations. The increase in turnover is primarily due to organic growth in the projects division driven by demand from existing clients and the securing of new clients. The financial position of the company is strong with cash at bank and in hand of £14.2m (2020: £10.4m), net current assets of £8.8m (2020: £6.6m) and net assets of £8.8m (2020: £6.6m). Working capital management is a key focus of the company, and through the control of trade debtors and being cash positive over the life of a contract, the balance sheet position and cash liquidity remain strong at 31 December 2021.
J C A Engineering Ltd.’s strategy is to reduce risk and build sustainable income streams with increasing margins and to continually increase the quality of its service to its customers. Key risks to the business include:
Safety is one of the company’s 5 core business values and part of everything it does. As part of the strategic plan to continually improve the company continues to invest in HSE resources to meet statutory requirements and to influence behavioural change and development within the business. This investment continues throughout the business, with increased levels of training both within the HSE and contract delivery teams, increasing their capability to audit, comment and feedback on business operations and proactively drive a “safety first” culture. This investment has resulted in JCA maintaining its RoSPA Gold Award, it’s fourth in a row in 2021.
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J C A ENGINEERING LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Delivery of on-time projects, that are within budget and to the prerequisite quality while making an appropriate return is paramount to J C A Engineering Ltd.’s ongoing success. The performance of contracts is continuously monitored, with corrective action taken when performance KPI’s are not being met. The company’s investment in process improvements, quality, and IT systems across all of its business streams supports the aim to mitigate delivery risk as the company grows.
The Company recognises that due diligence of client covenant and ability to pay is paramount to ensuring risks are mitigated. As contract sizes have increased, so too has the breadth of due diligence processes to assess clients’ ability to pay. The company’s strategy is to work with end user clients, and by maintaining this strategy by being disciplined in choosing who to contract with, the Company minimises its exposure to main and prime contractors.
The company is aware of escalated political events in eastern Europe and recognises that there have been macro-economic impacts because of this, including the increased price of commodities such as oil, gas, and raw materials, resulting in increased energy, fuel, and materials costs. After assessing these factors, it has been concluded that there will be no impact to J C A Engineering Ltd.’s going concern assumption. Although not solely in response to the geopolitical situation the company has elected to pilot an innovative cyber security service that assesses the cyber security of clients, and, more importantly supply chain, so that the threat of cyber-attack from within either group can be better assessed and mitigated.
As more restrictions were lifted in the year and vaccines were rolled out across the UK population, the risks associated with COVID-19 have been assessed and mitigated. Whilst the immediate risks were managed in the prior year as the pandemic broke out, there have been long-term impacts to society, the UK and global economy. The company are managing these risks by working closely with its employees, customers, and supply chain.
The Company aims to maintain a diverse portfolio of services across a range of industries; however the volume and scale of engineering projects can give rise to concentration of turnover by customer, and operational or financial difficulties of a major customer could disrupt operations of the business. The directors and key management maintain close working relationships with customers to aid early identification and reporting of potential problems, and the working capital is managed closely throughout the contract to reduce exposure to ongoing work.
In 2021, J C A Engineering Ltd had a much more diversified portfolio of clients with its largest client representing 21.7% of turnover (2020: 40.6%), reducing the risk of high customer dependency. Other challenges faced include ongoing deferment of investment decisions, availability of skilled labour and inherent uncertainty in the long-term nature of projects undertaken, which impacts across the industry. The board and senior management team regularly discuss and review these challenges and look to take mitigating actions where possible.
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J C A ENGINEERING LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
J C A Engineering Ltd recognises that people are its most important asset and that to minimise unnecessary costs and associated disruption to the business, staff retention is a key requisite. A stable workforce is also one that is best able to maximise the potential and efficiency of business systems and processes, and to develop through continued learning and development. The company has worked extremely hard to ensure that its people have been able to work throughout the Covid-19 pandemic in a way that ensures their safety, be it at home or in the workplace. The Company has continued to offer further mental and physical health and wellbeing programmes, activities, and initiatives to ensure that its people feel fully supported and equipped to deal with the unprecedented challenges that have been faced during the pandemic. The feedback from staff has been extremely positive and in early 2022 the company were awarded the ‘we invest in people’ accreditation from Investors in People, a standard that sets out the criteria for high performance through its people.
Recruiting talent has been a challenge within the engineering industry for several years. Due to the confidence the company has in its forecast pipeline for all business sectors, it can take advantage of the apprenticeship levy scheme and has recruited staff into engineering apprenticeship roles on a number of resident managed service contracts. The plan is to continue with this strategy, with more apprenticeships in place through 2022 both within the engineering sector, and across the wider business functions that support the company’s operations.
The Directors of J C A Engineering Limited have a legal responsibility under section 172 of the Companies Act 2006 to act in a way, the Company considers, in good faith, would be most likely to promote the Company’s success for the benefit of its members as a whole, and to have regard to the long-term effect of its decisions on the company and its stakeholders and in doing so must have regard to the following:
• The likely consequences of any decision in the long term, • The interests of the company’s employees • The need to foster the company’s business relationships with suppliers, customers, and others, • The impact of the company’s operations on the community and the environment • The desirability of the company maintaining a reputation for high standards of business conduct, and • The need to act fairly between members of the company
This report was approved by the board on 26 April 2022 and signed on its behalf.
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J C A ENGINEERING LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The directors present their report and the financial statements for the year ended 31 December 2021.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the Statement of Comprehensive Income of the Company for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £4,217,860 (2020 - £2,125,514).
Dividends paid during the year totalled £2,006,320 (2020 - £524,500). The directors do not propose a final dividend.
The directors who served during the year were:
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J C A ENGINEERING LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
At the date of signing this report, we have secured 51% of our revenue target for 2022. Pipeline continues to be strong with weighted opportunities supporting the growth forecast in 2022 and 2023.
With continued investment in key account business development initiatives and continuation of our customer service focus we are confident of maintaining and building quality pipeline for the medium to long-term future of the business. The Covid-19 pandemic and to a lesser degree Brexit, both impacted our customers and our supply chain in 2021. Throughout 2021 the Board of Directors maintained regular strategic communications with key members of the supply chain, to ensure that risks associated with supply chain performance were identified at an early stage, and that mitigation measures were put in place to minimise impact to our business operations. Divisional heads were required to formally report to the board on all aspects of risk on their contracts on a monthly basis, where specific risks were identified the frequency for review would be higher. In addition, the Board of Directors maintained regular communications with key customers and wider stakeholders with the objective of ensuring that any potential impacts to service would be dealt with in a collaborative and non-contractual manner to achieve outcomes that were favourable to both parties. Throughout 2021 JCA built on its customer focused approach in many cases strengthening long term relationships during adversity.
The annual quantity of energy usage in 2021 was 11,362 kWh (2020: 9,865 kWh) at our Head Office in Stevenage based on actual meter readings off tenanted meters covering the 1st floor at Solar House. Based on 8,850sq ft of leased space this equates to 1.28 kWh per sq. ft (2020: 1.11 kWh per sq. ft). This was a 15.2% increase in usage on prior year, however it should be noted that prior year was impacted by the Covid-19 pandemic and fewer employees were able to utilise the office.
We continue to monitor our energy usage and encourage our staff to do the same in terms of using technology to reduce time travelling to meetings, printing less and working from home.
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J C A ENGINEERING LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
There have been no significant events affecting the Company since the year end.
After preparing integrated profit and loss, balance sheet and cash flow forecasts to 31 December 2022, the Board of Directors have formed a judgement that, as at the date of approving the financial statements, the Company has adequate resources to meet its liabilities going forward.
Information as required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 has been included in the Strategic Report.
The auditors, Barnes Roffe LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on
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J C A ENGINEERING LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF J C A ENGINEERING LTD
We have audited the financial statements of J C A Engineering Ltd (the 'Company') for the year ended 31 December 2021, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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J C A ENGINEERING LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF J C A ENGINEERING LTD (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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J C A ENGINEERING LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF J C A ENGINEERING LTD (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: - The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; - We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the relevant sector; - We focused on specific laws and regulations, which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and ISO standards; - We assessed the extent of compliance with laws and regulations identified above through making enquires of management and inspecting legal correspondence and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: - Making enquires of management as to where they considered there was susceptibility to fraud, their knowledge of actual suspected and alleged fraud; and - Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: - Performed analytical procedures to identify and unusual or unexpected relationships; - Tested journal entries to identify unusual transactions; - Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and - Investigated the rationale behind significant or unusual transactions. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial statements, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
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J C A ENGINEERING LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF J C A ENGINEERING LTD (CONTINUED)
Material misstatements that arise due to fraud can be harder to detect that those that arise from errors as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Leytonstone House
London
E11 1GA
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J C A ENGINEERING LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
REGISTERED NUMBER: 04433957
BALANCE SHEET
AS AT 31 DECEMBER 2021
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 14 to 27 form part of these financial statements.
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J C A ENGINEERING LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
J C A Engineering Ltd is a private limited liability company limited by shares and incorporated in England & Wales and domiciled in England.
The registered number is 04433957 and the registered office is Solar House, Stevenage Leisure Park, Kings Way, Stevenage, Hertfordshire, SG1 2UA. The principal activity of the company in the year under review was that of mechanical, electrical and building engineering services.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of JCA Head Co Limited as at 31 December 2021 and these financial statements may be obtained from Solar House, Stevenage Leisure Park, Kings Way, Stevenage, Hertfordshire, SG1 2UA. .
After preparing integrated profit and loss, balance sheet and cash flow forecasts to 31 December 2022, the Board of Directors have formed a judgement that, as at the date of approving the financial statements, the Company has adequate resources to meet its liabilities going forward.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2.Accounting policies (continued)
Long term contracts Turnover is recognised as contract activity progresses. Turnover is stated at cost appropriate to the stage of completion of the contract plus attributable profit, less amounts recognised in previous years. Retention income Revenue from retentions is recognised as they become payable.
All intangible assets are considered to have a finite useful life. The patent costs have been amortised at a rate of 15% per annum on a reducing balance basis.
The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
The estimated useful lives range as follows:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2.Accounting policies (continued)
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2.Accounting policies (continued)
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Critical accounting estimates and assumptions: The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. Long term contracts Income is recognised based on costs incurred to date as a percentage of the total costs on the contract. Impairment of debtors The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. Research and development provisions Provision has been made in the financial statements for the total claim expected to be received relating to research and development expenditure during the year.
The whole of the turnover is attributable to the one principal business activity, other than an amount of £49,903 (2020 - £277,189) received from the government in regard to the Coronavirus Job Retention Scheme.
The directors have not provided information in relation to revenue generated from the various classes of business during the year as, in the opinion of the directors, disclosure of such information would be seriously prejudicial to the company's interests.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
8.Taxation (continued)
There were no factors that may affect future tax charges.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Profit and loss account
The company operates a defined contribution pension scheme for its directors and employees. The assets of the schemes are held separately from those of the company in an independently administered fund.
During the year contributions to the scheme totalled £337,073 (2020 - £350,604). There were £68,867 (2020- £89,990) contributions outstanding at the year end.
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J C A ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
The company's ultimate parent company at the balance sheet date was JCA Head Co Limited, a company incorporated in England and Wales. JCA Head Co Limited is the parent of JCA HQ Group Holdings Ltd, the company's immediate parent.
The consolidated accounts of JCA Head Co Limited represents the smallest group for which consolidated accounts are prepared. The registered office of JCA Head Co Limited is Solar House, Stevenage Leisure Park, Kings Way, Stevenage, Hertfordshire, SG1 2UA. The company's ultimate controlling party is I D Hodges-Jackson by virtue of his majority shareholding in the ultimate parent company.
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