JAMES COURT HOLDINGS LIMITED

JAMES COURT HOLDINGS LIMITED

JAMES COURT HOLDINGS LIMITED - Company Information

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2022-01-012022-12-312022-12-31false10498760JAMES COURT HOLDINGS LIMITED2023-07-12iso4217:GBPxbrli:pure104987602022-01-01104987602022-12-31104987602022-01-012022-12-31104987602021-01-01104987602021-12-31104987602021-01-012021-12-3110498760bus:SmallEntities2022-01-012022-12-3110498760bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3110498760bus:FullAccounts2022-01-012022-12-3110498760bus:PrivateLimitedCompanyLtd2022-01-012022-12-3110498760core:WithinOneYear2022-12-3110498760core:AfterOneYear2022-12-3110498760core:WithinOneYear2021-12-3110498760core:AfterOneYear2021-12-3110498760core:ShareCapital2022-12-3110498760core:SharePremium2022-12-3110498760core:RevaluationReserve2022-12-3110498760core:OtherReservesSubtotal2022-12-3110498760core:RetainedEarningsAccumulatedLosses2022-12-3110498760core:ShareCapital2021-12-3110498760core:SharePremium2021-12-3110498760core:RevaluationReserve2021-12-3110498760core:OtherReservesSubtotal2021-12-3110498760core:RetainedEarningsAccumulatedLosses2021-12-3110498760core:LandBuildings2022-12-3110498760core:PlantMachinery2022-12-3110498760core:Vehicles2022-12-3110498760core:FurnitureFittings2022-12-3110498760core:OfficeEquipment2022-12-3110498760core:NetGoodwill2022-12-3110498760core:IntangibleAssetsOtherThanGoodwill2022-12-3110498760core:ListedExchangeTraded2022-12-3110498760core:UnlistedNon-exchangeTraded2022-12-3110498760core:LandBuildings2021-12-3110498760core:PlantMachinery2021-12-3110498760core:Vehicles2021-12-3110498760core:FurnitureFittings2021-12-3110498760core:OfficeEquipment2021-12-3110498760core:NetGoodwill2021-12-3110498760core:IntangibleAssetsOtherThanGoodwill2021-12-3110498760core:ListedExchangeTraded2021-12-3110498760core:UnlistedNon-exchangeTraded2021-12-3110498760core:LandBuildings2022-01-012022-12-3110498760core:PlantMachinery2022-01-012022-12-3110498760core:Vehicles2022-01-012022-12-3110498760core:FurnitureFittings2022-01-012022-12-3110498760core:OfficeEquipment2022-01-012022-12-3110498760core:NetGoodwill2022-01-012022-12-3110498760core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110498760core:ListedExchangeTraded2022-01-012022-12-3110498760core:UnlistedNon-exchangeTraded2022-01-012022-12-3110498760core:MoreThanFiveYears2022-01-012022-12-3110498760core:Non-currentFinancialInstruments2022-12-3110498760core:Non-currentFinancialInstruments2021-12-3110498760dpl:CostSales2022-01-012022-12-3110498760dpl:DistributionCosts2022-01-012022-12-3110498760dpl:AdministrativeExpenses2022-01-012022-12-3110498760core:LandBuildings2022-01-012022-12-3110498760core:PlantMachinery2022-01-012022-12-3110498760core:Vehicles2022-01-012022-12-3110498760core:FurnitureFittings2022-01-012022-12-3110498760core:OfficeEquipment2022-01-012022-12-3110498760core:NetGoodwill2022-01-012022-12-3110498760core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110498760dpl:GroupUndertakings2022-01-012022-12-3110498760dpl:ParticipatingInterests2022-01-012022-12-3110498760dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110498760core:ListedExchangeTraded2022-01-012022-12-3110498760dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110498760core:UnlistedNon-exchangeTraded2022-01-012022-12-3110498760dpl:CostSales2021-01-012021-12-3110498760dpl:DistributionCosts2021-01-012021-12-3110498760dpl:AdministrativeExpenses2021-01-012021-12-3110498760core:LandBuildings2021-01-012021-12-3110498760core:PlantMachinery2021-01-012021-12-3110498760core:Vehicles2021-01-012021-12-3110498760core:FurnitureFittings2021-01-012021-12-3110498760core:OfficeEquipment2021-01-012021-12-3110498760core:NetGoodwill2021-01-012021-12-3110498760core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3110498760dpl:GroupUndertakings2021-01-012021-12-3110498760dpl:ParticipatingInterests2021-01-012021-12-3110498760dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3110498760core:ListedExchangeTraded2021-01-012021-12-3110498760dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3110498760core:UnlistedNon-exchangeTraded2021-01-012021-12-3110498760core:NetGoodwill2022-12-3110498760core:IntangibleAssetsOtherThanGoodwill2022-12-3110498760core:LandBuildings2022-12-3110498760core:PlantMachinery2022-12-3110498760core:Vehicles2022-12-3110498760core:FurnitureFittings2022-12-3110498760core:OfficeEquipment2022-12-3110498760core:AfterOneYear2022-12-3110498760core:WithinOneYear2022-12-3110498760core:ListedExchangeTraded2022-12-3110498760core:UnlistedNon-exchangeTraded2022-12-3110498760core:ShareCapital2022-12-3110498760core:SharePremium2022-12-3110498760core:RevaluationReserve2022-12-3110498760core:OtherReservesSubtotal2022-12-3110498760core:RetainedEarningsAccumulatedLosses2022-12-3110498760core:NetGoodwill2021-12-3110498760core:IntangibleAssetsOtherThanGoodwill2021-12-3110498760core:LandBuildings2021-12-3110498760core:PlantMachinery2021-12-3110498760core:Vehicles2021-12-3110498760core:FurnitureFittings2021-12-3110498760core:OfficeEquipment2021-12-3110498760core:AfterOneYear2021-12-3110498760core:WithinOneYear2021-12-3110498760core:ListedExch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JAMES COURT HOLDINGS LIMITED

Registered Number
10498760
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

JAMES COURT HOLDINGS LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

DINEEN, Leigh Andrew John
DINEEN, Nicholas John
DINEEN, Terence John

Registered Address

9-11 James Court Viking Way
Swansea
SA1 7DA

Registered Number

10498760 (England and Wales)
JAMES COURT HOLDINGS LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Investments722,50022,250
22,50022,250
Current assets
Debtors101,291,1121,156,442
Cash at bank and on hand111,134212,814
1,402,2461,369,256
Creditors amounts falling due within one year11(26,940)(3,741)
Net current assets (liabilities)1,375,3061,365,515
Total assets less current liabilities1,397,8061,387,765
Creditors amounts falling due after one year12-(9,000)
Net assets1,397,8061,378,765
Capital and reserves
Called up share capital2,2252,225
Share premium20,02520,025
Profit and loss account1,375,5561,356,515
Shareholders' funds1,397,8061,378,765
  • The company was entitled to exemption from audit for this reporting period 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. The directors have chosen to not file a copy of the company’s profit and loss account.
The financial statements were approved and authorised for issue by the Board of Directors on 12 July 2023, and are signed on its behalf by:
DINEEN, Leigh Andrew John
Director
Registered Company No. 10498760
JAMES COURT HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The company's principal activity during the year continued to be that of a management & holding company.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
6.Employee information

20222021
Average number of employees during the year00
7.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 2222,25022,250
Additions250250
At 31 December 2222,50022,500
Net book value
At 31 December 2222,50022,500
At 31 December 2122,25022,250

Notes

1Investments in group undertakings and participating interests
8.Description of nature of transactions and balances with related parties
The company has provided loan funding of £758,817 (2021: £746,468) to Domolly Limited, a company registered in England & Wales, which has a common director. There has been no interest charged on this balance and there are no fixed repayment terms on this loan balance but the directors have confirmed that it will not be repaid within 1 year. Therefore it has been disclosed as due after more than 1 year in these accounts. The company has provided loan funding of £362,738 (2021: £262,738) to Bars etc. Limited, a company registered in England & Wales, which has a common director. There has been no interest charged on this balance and there are no fixed repayment terms on this loan balance but the directors have confirmed that it will not be repaid within 1 year. Therefore it has been disclosed as due after more than 1 year in these accounts. The company has provided loan funding of £124,671 (2021: £115,001) to Gower Brewing Company Limited, a company registered in England & Wales, which has a common director. There has been no interest charged on this balance and there are no fixed repayment terms on this loan balance but the directors have confirmed that it will not be repaid within 1 year. Therefore it has been disclosed as due after more than 1 year in these accounts.
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
DINEEN, Leigh Andrew John12,349012,3490
12,349012,3490
The balance due form the director was repaid on 30 September 2022. The director has also settled liabilities on behalf of the company and the balance owing by the company to the director is £18,670.
10.Debtors

2022

2021

££
Trade debtors / trade receivables25,000-
Other debtors-12,349
Amounts owed by associates and joint ventures / participating interests (Non-current)1,246,2261,124,207
Other debtors (Non-current)19,88619,886
Total1,291,1121,156,442
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2022

2021

££
Trade creditors / trade payables3414
Taxation and social security7,2472,781
Other creditors18,670-
Accrued liabilities and deferred income989946
Total26,9403,741
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Creditors after one year

2022

2021

££
Amounts owed to related parties-9,000
Total-9,000