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REGISTERED NUMBER: 08213672 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Ross Jones Limited
Trading as
Caremark (Sefton)

Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ross Jones Limited
Trading as Caremark (Sefton)

Company Information
for the Year Ended 31 December 2023







DIRECTORS: H Mahboob
Miss S Aslam





REGISTERED OFFICE: Birkdale Business Centre
Weld Parade
Weld Road
Southport
Merseyside
PR8 2DT





REGISTERED NUMBER: 08213672 (England and Wales)





ACCOUNTANTS: Topping & Company
Chartered Accountants
209 Liverpool Road
Birkdale
Southport
Merseyside
PR8 4PH

Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,462 3,508
1,462 3,508

CURRENT ASSETS
Debtors 6 38,447 59,936
Cash at bank and in hand 28,769 20,611
67,216 80,547
CREDITORS
Amounts falling due within one year 7 65,962 46,034
NET CURRENT ASSETS 1,254 34,513
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,716

38,021

CREDITORS
Amounts falling due after more than one
year

8

-

(36,864

)

PROVISIONS FOR LIABILITIES - (66 )
NET ASSETS 2,716 1,091

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,616 991
2,716 1,091

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 16 April 2024 and were signed on its behalf by:





H Mahboob - Director


Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

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

1. STATUTORY INFORMATION

Ross Jones Limited is a private limited company, incorporated and registered in England and Wales (registered number 08213672). The address of the registered office is Birkdale Business Centre, Weld Road, Southport, Merseyside, PR8 2DT. The principal activity of the company is that of delivering care and support services.

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.

The company's functional and presentational currency is GBP.

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

The company delivers care and support services. The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

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.

Intangible assets of the company comprise of franchise fees and are being amortised evenly over their estimated useful life of 5 years.

Tangible fixed assets
All tangible assets are initially recorded at cost. Cost includes all expenditure directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner included by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment: 15% - 25% reducing balance and 20%, 25%, 33.3% and 50% straight line
Motor Vehicle: 19.03% straight line


At each reporting date the carrying value of the company's tangible fixed assets are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or related group of assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.


Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current tax 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 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 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.

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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from related parties.

Financial assets that are measured at cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Short term debtors are measured at transaction price, less any impairment.

Short term creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 28 ) .

Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 35,400
AMORTISATION
At 1 January 2023
and 31 December 2023 35,400
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 17,213
Disposals (118 )
At 31 December 2023 17,095
DEPRECIATION
At 1 January 2023 13,705
Charge for year 2,018
Eliminated on disposal (90 )
At 31 December 2023 15,633
NET BOOK VALUE
At 31 December 2023 1,462
At 31 December 2022 3,508

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 7,858 28,718
Other debtors 30,589 31,218
38,447 59,936

Ross Jones Limited (Registered number: 08213672)
Trading as Caremark (Sefton)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 34,118 10,293
Hire purchase contracts (82 ) 1,583
Trade creditors 9,742 5,338
Taxation and social security 7,056 12,786
Other creditors 15,128 16,034
65,962 46,034

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 36,352
Hire purchase contracts - 512
- 36,864