Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04556511 Mr Wayne Parish Mrs Jane Parish Mr Wayne Parish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04556511 2023-03-31 04556511 2024-03-31 04556511 2023-04-01 2024-03-31 04556511 frs-core:CurrentFinancialInstruments 2024-03-31 04556511 frs-core:Non-currentFinancialInstruments 2024-03-31 04556511 frs-core:BetweenOneFiveYears 2024-03-31 04556511 frs-core:ComputerEquipment 2024-03-31 04556511 frs-core:ComputerEquipment 2023-04-01 2024-03-31 04556511 frs-core:ComputerEquipment 2023-03-31 04556511 frs-core:FurnitureFittings 2024-03-31 04556511 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04556511 frs-core:FurnitureFittings 2023-03-31 04556511 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 04556511 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 04556511 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 04556511 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04556511 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04556511 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 04556511 frs-core:MotorVehicles 2024-03-31 04556511 frs-core:MotorVehicles 2023-04-01 2024-03-31 04556511 frs-core:MotorVehicles 2023-03-31 04556511 frs-core:PlantMachinery 2023-04-01 2024-03-31 04556511 frs-core:WithinOneYear 2024-03-31 04556511 frs-core:SharePremium 2024-03-31 04556511 frs-core:ShareCapital 2024-03-31 04556511 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04556511 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04556511 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04556511 frs-bus:SmallEntities 2023-04-01 2024-03-31 04556511 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04556511 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04556511 frs-bus:Director1 2023-04-01 2024-03-31 04556511 frs-bus:Director2 2023-04-01 2024-03-31 04556511 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04556511 frs-countries:EnglandWales 2023-04-01 2024-03-31 04556511 2022-03-31 04556511 2023-03-31 04556511 2022-04-01 2023-03-31 04556511 frs-core:CurrentFinancialInstruments 2023-03-31 04556511 frs-core:Non-currentFinancialInstruments 2023-03-31 04556511 frs-core:BetweenOneFiveYears 2023-03-31 04556511 frs-core:WithinOneYear 2023-03-31 04556511 frs-core:SharePremium 2023-03-31 04556511 frs-core:ShareCapital 2023-03-31 04556511 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04556511
J & R Care Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04556511
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 489,021 334,645
489,021 334,645
CURRENT ASSETS
Debtors 5 103,523 39,927
Cash at bank and in hand 55,916 96,615
159,439 136,542
Creditors: Amounts Falling Due Within One Year 6 (404,508 ) (273,365 )
NET CURRENT ASSETS (LIABILITIES) (245,069 ) (136,823 )
TOTAL ASSETS LESS CURRENT LIABILITIES 243,952 197,822
Creditors: Amounts Falling Due After More Than One Year 7 (48,047 ) (126,845 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,885 ) (2,795 )
NET ASSETS 169,020 68,182
CAPITAL AND RESERVES
Called up share capital 9 33,333 33,333
Share premium account 6,667 6,667
Profit and Loss Account 129,020 28,182
SHAREHOLDERS' FUNDS 169,020 68,182
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Wayne Parish
Director
03/09/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & R Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04556511 . The registered office is Ash House South Centre Road, New Ash Green, Longfield, Kent, DA3 8JF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NIL
Leasehold 33% on Cost
Plant & Machinery 20% on Cost
Motor Vehicles 20% on Cost
Fixtures & Fittings 25% on Cost
Computer Equipment 25% on Cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2023: 37)
38 37
4. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 219,020 17,329 175,299 87,080
Additions 52,515 106,305 97,400 25,251
Disposals - - (86,269 ) -
As at 31 March 2024 271,535 123,634 186,430 112,331
Depreciation
As at 1 April 2023 - 13,596 107,157 57,322
Provided during the period - 38,706 36,686 20,753
Disposals - - (55,945 ) -
As at 31 March 2024 - 52,302 87,898 78,075
Net Book Value
As at 31 March 2024 271,535 71,332 98,532 34,256
As at 1 April 2023 219,020 3,733 68,142 29,758
Computer Equipment Total
£ £
Cost
As at 1 April 2023 25,824 524,552
Additions 7,775 289,246
Disposals - (86,269 )
As at 31 March 2024 33,599 727,529
Depreciation
As at 1 April 2023 11,832 189,907
Provided during the period 8,401 104,546
Disposals - (55,945 )
As at 31 March 2024 20,233 238,508
Net Book Value
As at 31 March 2024 13,366 489,021
As at 1 April 2023 13,992 334,645
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 100,273 25,888
Other debtors 3,250 14,039
103,523 39,927
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,333 10,333
Trade creditors 31,346 11,339
Bank loans and overdrafts 68,465 93,985
Corporation tax 109,750 33,769
Other taxes and social security 17,854 15,821
Other creditors 58,874 56,798
Accruals and deferred income 16,089 -
Directors' loan accounts 91,797 51,320
404,508 273,365
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,679 28,012
Bank loans 30,368 98,833
48,047 126,845
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,333 10,333
Later than one year and not later than five years 17,679 28,012
28,012 38,345
28,012 38,345
Page 5
Page 6
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 33,333 33,333
10. Related Party Transactions
Included in other creditors is an amount of £55,906 (2023 - £25,829) owed to the company director Mr W Parish. This loan is interest free and no repayment terms have been agreed.
Included in other creditors is an amount of £35,890 (2023 - £25,491) owed to the company director Mrs J Parish. This loan is interest free and no repayment terms have been agreed.
Page 6