0 false false false false false false false false false true false false false false false false No description of principal activity 2022-02-01 Sage Accounts Production Advanced 2021 - FRS102_2021 2,728 2,728 579 579 2,149 xbrli:pure xbrli:shares iso4217:GBP 12422724 2022-02-01 2023-01-31 12422724 2023-01-31 12422724 2022-01-31 12422724 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 12422724 bus:OrdinaryShareClass2 2022-02-01 2023-01-31 12422724 bus:Director1 2022-02-01 2023-01-31 12422724 core:WithinOneYear 2023-01-31 12422724 core:WithinOneYear 2022-01-31 12422724 core:ShareCapital 2023-01-31 12422724 core:ShareCapital 2022-01-31 12422724 core:RetainedEarningsAccumulatedLosses 2023-01-31 12422724 core:RetainedEarningsAccumulatedLosses 2022-01-31 12422724 bus:SmallEntities 2022-02-01 2023-01-31 12422724 bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 12422724 bus:FullAccounts 2022-02-01 2023-01-31 12422724 bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 12422724 bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 12422724 bus:OrdinaryShareClass1 2023-01-31 12422724 bus:OrdinaryShareClass1 2022-01-31 12422724 bus:OrdinaryShareClass2 2023-01-31 12422724 bus:OrdinaryShareClass2 2022-01-31 12422724 bus:AllOrdinaryShares 2023-01-31 12422724 bus:AllOrdinaryShares 2022-01-31 12422724 core:ComputerEquipment 2022-02-01 2023-01-31 12422724 core:ComputerEquipment 2023-01-31
COMPANY REGISTRATION NUMBER: 12422724
JINDAL HEALTHCARE SERVICES LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 January 2023
JINDAL HEALTHCARE SERVICES LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2023
Contents
Pages
Balance sheet 1
Notes to the financial statements 2 to 4
JINDAL HEALTHCARE SERVICES LIMITED
BALANCE SHEET
31 January 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
4
2,149
Current assets
Cash at bank and in hand
19,972
70,410
Creditors: amounts falling due within one year
5
( 18,439)
( 69,863)
------------
------------
Net current assets
1,533
547
------------
------------
Total assets less current liabilities
3,682
547
------------
------------
Net assets
3,682
547
------------
------------
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
3,582
447
------------
------------
Shareholders funds
3,682
547
------------
------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 January 2023 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 October 2023 , and are signed on behalf of the board by:
B K Jindal
Director
Company registration number: 12422724
JINDAL HEALTHCARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Westgate, Huddersfield, West Yorkshire, HD1 1PA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible assets
Computer equipment
£
Cost
At 1 February 2022
Additions
2,728
------------
At 31 January 2023
2,728
------------
Depreciation
At 1 February 2022
Charge for the year
579
------------
At 31 January 2023
579
------------
Carrying amount
At 31 January 2023
2,149
------------
At 31 January 2022
------------
5. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
2,520
2,520
Corporation tax
743
4,565
Director loan accounts
15,176
62,778
------------
------------
18,439
69,863
------------
------------
6. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary A shares of £ 1 each
50
50
50
50
Ordinary B shares of £ 1 each
50
50
50
50
------------
------------
------------
------------
100
100
100
100
------------
------------
------------
------------
The different classes of share rank pari passu in all material respects.
7. Related party transactions
There is no one controlling party of the company. The director's loan account included in other creditors is unsecured, repayable on demand and currently interest free.