Registered number
12277811
AIJ CARE LTD
Filleted Accounts
30 September 2023
AIJ CARE LTD
Registered number: 12277811
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Current assets
Debtors 4 - -
Cash at bank and in hand 36,931 44,163
36,931 44,163
Creditors: amounts falling due within one year 5 424 (3,389)
Net current assets 37,355 40,774
Net assets 37,355 40,774
Capital and reserves
Called up share capital 100 100
Profit and loss account 37,255 40,674
Shareholders' funds 37,355 40,774
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Abhilash Ipe Jacob
Director
Approved by the board on 25 October 2023
AIJ CARE LTD
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
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).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Debtors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022 1,105
At 30 September 2023 1,105
Depreciation
At 1 October 2022 1,105
At 30 September 2023 1,105
Net book value
At 30 September 2023 -
4 Debtors 2023 2022
£ £
Other debtors - -
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs (651) 645
Other creditors 227 2,744
(424) 3,389
6 Other information
AIJ CARE LTD is a private company limited by shares and incorporated in England. Its registered office is:
Suite 2, Parkway 5
Parkway Business Centre
Manchester
England
M14 7HR
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