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Registration number: 07011850

J. Hall Care Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2022

 

J. Hall Care Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

J. Hall Care Limited

Company Information

Directors

JP Hall

Mrs SR Hall

Registered office

c/o LCA Chartered Accountants
13 Silver Street
Barnstaple
Devon
EX32 8HR

Accountants

LCA Chartered Accountants
13 Silver Street
Barnstaple
Devon
EX32 8HR

 

J. Hall Care Limited

(Registration number: 07011850)
Balance Sheet as at 30 September 2022

Note

2022
£

2021
£

Fixed assets

 

Tangible assets

5

11,620

24,593

Current assets

 

Stocks

900

900

Debtors

6

43,837

33,356

Cash at bank and in hand

 

217,398

379,125

 

262,135

413,381

Creditors: Amounts falling due within one year

7

(117,916)

(107,524)

Net current assets

 

144,219

305,857

Net assets

 

155,839

330,450

Capital and reserves

 

Called up share capital

100

100

Retained earnings

155,739

330,350

Shareholders' funds

 

155,839

330,450

For the financial year ending 30 September 2022 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 year 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 September 2023 and signed on its behalf by:
 

 

J. Hall Care Limited

(Registration number: 07011850)
Balance Sheet as at 30 September 2022

.........................................
JP Hall
Director

 

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2022

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o LCA Chartered Accountants
13 Silver Street
Barnstaple
Devon
EX32 8HR

These financial statements were authorised for issue by the Board on 30 September 2023.

2

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.

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

Improvements to property

25% straight line

Plant and machinery

25% straight line

Office equipment

25% straight line

Fixtures and fittings

25% straight line

 

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2022

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3

Staff numbers

The average number of persons employed by the company (excluding directors) during the year, was 29 (2021 - 29).

 

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2022

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 October 2021

170,000

170,000

At 30 September 2022

170,000

170,000

Amortisation

At 1 October 2021

170,000

170,000

At 30 September 2022

170,000

170,000

Carrying amount

At 30 September 2022

-

-

At 30 September 2021

-

-

5

Tangible assets

Improvements to property
£

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 October 2021

27,924

2,508

153,244

7,337

191,013

Additions

-

888

-

1,099

1,987

At 30 September 2022

27,924

3,396

153,244

8,436

193,000

Depreciation

At 1 October 2021

14,652

1,873

146,206

3,689

166,420

Charge for the year

6,981

719

5,464

1,796

14,960

At 30 September 2022

21,633

2,592

151,670

5,485

181,380

Carrying amount

At 30 September 2022

6,291

804

1,574

2,951

11,620

At 30 September 2021

13,272

-

11,321

-

24,593

Included within the net book value of land and buildings above is £6,291 (2021 - £13,272) in respect of freehold land and buildings.
 

 

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2022

6

Debtors

Current

2022
£

2021
£

Trade debtors

36,759

26,076

Prepayments

7,078

7,280

 

43,837

33,356

7

Creditors

2022
£

2021
£

Due within one year

Trade creditors

3,709

339

Taxation and social security

72,232

64,749

Accruals and deferred income

36,544

26,824

Other creditors

5,431

15,612

117,916

107,524