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Company Registration No. 10787646 (England and Wales)
J&A Medical Ltd Filleted accounts for the year ended 31 May 2024
J&A Medical Ltd Filleted accounts Contents
Page
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J&A Medical Ltd Company Information for the year ended 31 May 2024
Directors
Dr Jerry Abraham Raju Dr Anusha Philip
Company Number
10787646 (England and Wales)
Registered Office
82a James Carter Road Mildenhall IP28 7DE England
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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J&A Medical Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,608 
- 
Current assets
Cash at bank and in hand
48,212 
114 
Creditors: amounts falling due within one year
(15,577)
- 
Net current assets
32,635 
114 
Net assets
37,243 
114 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
37,241 
112 
Shareholders' funds
37,243 
114 
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by
Dr Jerry Abraham Raju Director Company Registration No. 10787646
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J&A Medical Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
J&A Medical Ltd is a private company, limited by shares, registered in England and Wales, registration number 10787646. The registered office is 82a James Carter Road, Mildenhall, IP28 7DE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Over 4 Years
Computer equipment
Over 3 Years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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J&A Medical Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
- 
- 
- 
Additions
2,450 
4,136 
6,586 
At 31 May 2024
2,450 
4,136 
6,586 
Depreciation
Charge for the year
613 
1,365 
1,978 
At 31 May 2024
613 
1,365 
1,978 
Net book value
At 31 May 2024
1,837 
2,771 
4,608 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8,182 
- 
Other creditors
5,325 
- 
Accruals
2,070 
- 
15,577 
- 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 A Ordinary shares of £1 each
1 
1 
1 B Ordinary shares of £1 each
1 
1 
2 
2 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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