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REGISTERED NUMBER: 03005598 (England and Wales)















JDA Care Limited

Unaudited Financial Statements

for the Year Ended 31 May 2023






JDA Care Limited (Registered number: 03005598)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 5


JDA Care Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: D C E Arnold
C G Arnold
Mrs J I Arnold



REGISTERED OFFICE: Tudor Lodge Residential Home
8 Brightstowe Road
BURNHAM-ON-SEA
Somerset
TA8 2HW



REGISTERED NUMBER: 03005598 (England and Wales)



ACCOUNTANTS: Maxwells
Chartered Accountants
4 King Square
Bridgwater
Somerset
TA6 3YF



BANKERS: National Westminster Bank plc
Henleaze Bristol Branch
PO Box 226
51 Henleaze Road
Westbury-on-Trym
BRISTOL
BS99 5AR

JDA Care Limited (Registered number: 03005598)

Abridged Statement of Financial Position
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,252,162 1,248,406

CURRENT ASSETS
Stocks 3,060 2,854
Debtors 52,167 19,796
Cash at bank and in hand 229,379 139,814
284,606 162,464
CREDITORS
Amounts falling due within one year 148,817 81,885
NET CURRENT ASSETS 135,789 80,579
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,387,951

1,328,985

PROVISIONS FOR LIABILITIES 18,656 19,534
NET ASSETS 1,369,295 1,309,451

CAPITAL AND RESERVES
Called up share capital 627,500 627,500
Retained earnings 741,795 681,951
SHAREHOLDERS' FUNDS 1,369,295 1,309,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JDA Care Limited (Registered number: 03005598)

Abridged Statement of Financial Position - continued
31 May 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

JDA Care Limited (Registered number: 03005598)

Abridged Statement of Financial Position - continued
31 May 2023



The financial statements were approved by the Board of Directors and authorised for issue on 20 December 2023 and were signed on its behalf by:





D C E Arnold - Director


JDA Care Limited (Registered number: 03005598)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

JDA Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Freehold property is included under the revaluation model. Assets included under the revaluation model are carried at a revalued amount, being the fair value at the date of revaluation less any subsequent accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

JDA Care Limited (Registered number: 03005598)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 34 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022 1,529,286
Additions 22,882
At 31 May 2023 1,552,168
DEPRECIATION
At 1 June 2022 280,880
Charge for year 19,126
At 31 May 2023 300,006
NET BOOK VALUE
At 31 May 2023 1,252,162
At 31 May 2022 1,248,406

The directors at the year end believe the value of the freehold property is not materially different to its cost price.

6. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr DCE and Mrs JI Arnold.

The above directors controlled the company throughout the current and previous year, by virtue of the fact that they own the majority of the issued share capital of the company.