2023-02-012024-01-312024-01-31false08311384JSB HEALTHCARE 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JSB HEALTHCARE LTD

Registered Number
08311384
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

JSB HEALTHCARE LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

BAINS, Joginder Singh, Dr
TUTT, Rajdeep

Registered Address

First Floor
2 Hampton Court Road
Birmingham
B17 9AE

Registered Number

08311384 (England and Wales)
JSB HEALTHCARE LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets364,12570,875
Tangible assets4338,917344,648
403,042415,523
Current assets
Stocks750750
Debtors-2,063
Cash at bank and on hand564,051326,179
564,801328,992
Creditors amounts falling due within one year(149,883)(103,394)
Net current assets (liabilities)414,918225,598
Total assets less current liabilities817,960641,121
Creditors amounts falling due after one year(415,861)(438,062)
Provisions for liabilities(2,808)(3,740)
Net assets399,291199,319
Capital and reserves
Called up share capital1,0001,000
Profit and loss account398,291198,319
Shareholders' funds399,291199,319
The financial statements were approved and authorised for issue by the Board of Directors on 4 October 2024, and are signed on its behalf by:
TUTT, Rajdeep
Director
Registered Company No. 08311384
JSB HEALTHCARE LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-20
Plant and machinery25-
Fixtures and fittings25-
Office Equipment50-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year3434
3.Intangible assets

Total

£
Cost or valuation
At 01 February 23135,000
At 31 January 24135,000
Amortisation and impairment
At 01 February 2364,125
Charge for year6,750
At 31 January 2470,875
Net book value
At 31 January 2464,125
At 31 January 2370,875
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 23412,244
Additions516
At 31 January 24412,760
Depreciation and impairment
At 01 February 2367,596
Charge for year6,247
At 31 January 2473,843
Net book value
At 31 January 24338,917
At 31 January 23344,648
5.Secured creditors
Lloyds Bank Plc holds a fixed charge and a floating charge over the assets of the company including land and buildings. As at the year end, secured bank loans amounted to £146,666 (2023: £158,538).