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REGISTERED NUMBER: 06932612 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

JJP HEALTHCARE LIMITED

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JJP HEALTHCARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: J D Patel



REGISTERED OFFICE: 2 Cedargrove
Hagley
Stourbridge
West Midlands
DY9 0DR



REGISTERED NUMBER: 06932612 (England and Wales)



ACCOUNTANTS: Ashcrofts Accountants Limited
2 Cedargrove
Hagley
Stourbridge
West Midlands
DY9 0DR



BANKERS: Santander UK plc
Bootle
Merseyside
L30 4GB

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 58,125 67,125
Tangible assets 5 8,036 10,045
66,161 77,170

CURRENT ASSETS
Stocks 6 36,713 38,672
Debtors 7 967,122 901,662
Cash at bank and in hand 241,962 311,771
1,245,797 1,252,105
CREDITORS
Amounts falling due within one year 8 (378,132 ) (393,413 )
NET CURRENT ASSETS 867,665 858,692
TOTAL ASSETS LESS CURRENT
LIABILITIES

933,826

935,862

PROVISIONS FOR LIABILITIES 10 (2,009 ) (1,909 )
NET ASSETS 931,817 933,953

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 931,717 933,853
SHAREHOLDERS' FUNDS 931,817 933,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

BALANCE SHEET - continued
30 JUNE 2023


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

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

The financial statements were approved by the director and authorised for issue on 12 March 2024 and were signed by:





J D Patel - Director


JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

JJP Healthcare 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on reducing balance

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 balance sheet date.

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

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 180,000
AMORTISATION
At 1 July 2022 112,875
Amortisation for year 9,000
At 30 June 2023 121,875
NET BOOK VALUE
At 30 June 2023 58,125
At 30 June 2022 67,125

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipment
£   
COST
At 1 July 2022
and 30 June 2023 48,211
DEPRECIATION
At 1 July 2022 38,166
Charge for year 2,009
At 30 June 2023 40,175
NET BOOK VALUE
At 30 June 2023 8,036
At 30 June 2022 10,045

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. STOCKS
2023 2022
£    £   
Stocks 36,713 38,672

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 188,074 159,548
Amounts owed by group undertakings 294,751 330,751
Other debtors 420,000 352,000
VAT 60,376 54,833
Prepayments and accrued income 3,921 4,530
967,122 901,662

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 324,902 330,134
Corporation tax 47,634 58,210
Social security and other taxes 1,777 1,136
Other creditors 604 384
Directors' loan accounts 576 576
Accruals and deferred income 2,639 2,973
378,132 393,413

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Between one and five years 3,135 2,238
In more than five years 12,000 12,000
15,135 14,238

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,009 1,909

Deferred
tax
£   
Balance at 1 July 2022 1,909
Credited during the year 100
Balance at 30 June 2023 2,009

JJP HEALTHCARE LIMITED (REGISTERED NUMBER: 06932612)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary Shares £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 July 2022 933,853
Profit for the year 182,664
Dividends (184,800 )
At 30 June 2023 931,717

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 30 June 2023, there was a loan from Mr J D Patel of £576 (2022: £576). This unsecured loan is interest free and repayable on demand.

14. RELATED PARTY DISCLOSURES

At 30 June 2023, there was a loan to DK Healthcare Limited of £294,751 (2022: £330,751), a company in which Mr J D Patel is a director. The company is a wholly owned subsidiary of DK Healthcare Limited. This unsecured loan is interest free and repayable on demand.

At 30 June 2023, there was a loan to Lazy Hill Property Investments Limited of £355,000 (2022: £352,000), a company in which Mr J D Patel is a director. This unsecured loan is interest free and repayable on demand.