JC & DC Holdings Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: 04683162 (England and Wales)

JC & DC HOLDINGS LIMITED

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2016

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

to

5

Chartered Accountants' Report

6

DIRECTOR:

Mrs D L Carter

SECRETARY:

Mrs D L Carter

REGISTERED OFFICE:

The Oakley

Kidderminster Road

Droitwich Spa

Worcestershire

WR9 9AY

REGISTERED NUMBER:

04683162 (England and Wales)

ACCOUNTANTS:

Ormerod Rutter Limited

Chartered Accountants

The Oakley

Kidderminster Road

Droitwich

Worcestershire

WR9 9AY

BANKERS:

National Westminster Bank Plc

124 High Street

Bromsgrove

Worcestershire

B61 8HJ

FIXED ASSETS

Tangible assets

2

-

1

Investments

3

729

729

Investment property

4

640,295

640,295

641,024

641,025

CURRENT ASSETS

Debtors

171,397

161,254

Cash at bank and in hand

925,667

903,117

1,097,064

1,064,371

CREDITORS

Amounts falling due within one year

14,038

40,977

NET CURRENT ASSETS

1,083,026

1,023,394

TOTAL ASSETS LESS CURRENT LIABILITIES

1,724,050

1,664,419

CAPITAL AND RESERVES

Called up share capital

5

730

730

Profit and loss account

1,723,320

1,663,689

SHAREHOLDERS' FUNDS

1,724,050

1,664,419

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 2nd September 2016 and were signed by:

Mrs D L Carter - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Preparation of consolidated financial statements

The financial statements contain information about JC & DC Holdings Limited as an individual company and do

not contain consolidated financial information as the parent of a group. The company has taken the option under

Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

Turnover represents net invoiced services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in

market value is transferred to a revaluation reserve.

In accordance with FRSSE (effective January 2015) paragraph 6.50, no depreciation or amortisation is provided

in respect of investment properties.

This treatment may be a departure from the requirements of the Companies Act 2006 concerning depreciation of

fixed assets. However, these properties are not held for consumption but for investment and the directors

consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore

necessary for the accounts to give a true and fair view.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1st April 2015

and 31st March 2016

6,455

DEPRECIATION

At 1st April 2015

6,454

Charge for year

1

At 31st March 2016

6,455

NET BOOK VALUE

At 31st March 2016

-

At 31st March 2015

1

3.	FIXED ASSET INVESTMENTS

Investments

other

than

loans

£

COST

At 1st April 2015

and 31st March 2016

729

NET BOOK VALUE

At 31st March 2016

729

At 31st March 2015

729

The company's investments at the Balance Sheet date in the share capital of companies include the following:

4.	INVESTMENT PROPERTY

Total

£

COST

At 1st April 2015

and 31st March 2016

640,295

NET BOOK VALUE

At 31st March 2016

640,295

At 31st March 2015

640,295

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

500

Ordinary A

£1

500

500

230

Ordinary B

£1

230

230

730

730

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of JC & DC Holdings Limited for the year ended 31st March 2016 which comprise the Profit and

Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and

explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the director of JC & DC Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JC & DC Holdings Limited and state those matters that we have agreed to state to the director of JC & DC Holdings Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that JC & DC Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JC & DC Holdings Limited. You consider that JC & DC Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JC & DC Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ormerod Rutter Limited

Chartered Accountants

The Oakley

Kidderminster Road

Droitwich

Worcestershire

WR9 9AY

2nd September 2016