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REGISTERED NUMBER: SC441640 (Scotland)




















G & J Care Limited

Unaudited Financial Statements

for the Year Ended 31 January 2024






G & J Care Limited (Registered number: SC441640)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G & J Care Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mrs J Stevenson





REGISTERED OFFICE: Buko Tower
Dalton Road
Glenrothes
Fife
KY6 2SS





REGISTERED NUMBER: SC441640 (Scotland)





ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT

G & J Care Limited (Registered number: SC441640)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,355 2,756

CURRENT ASSETS
Debtors 5 5,882 26,071
Cash at bank - 7,220
5,882 33,291
CREDITORS
Amounts falling due within one year 6 34,277 24,574
NET CURRENT (LIABILITIES)/ASSETS (28,395 ) 8,717
TOTAL ASSETS LESS CURRENT LIABILITIES (26,040 ) 11,473

PROVISIONS FOR LIABILITIES - 524
NET (LIABILITIES)/ASSETS (26,040 ) 10,949

RESERVES
Income and expenditure account (26,040 ) 10,949
(26,040 ) 10,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 surplus or deficit 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.

G & J Care Limited (Registered number: SC441640)

Balance Sheet - continued
31 January 2024


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 28 November 2024 and were signed by:





Mrs J Stevenson - Director


G & J Care Limited (Registered number: SC441640)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

G & J Care Limited is a private company, limited by guarantee , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on reducing balance

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.

G & J Care Limited (Registered number: SC441640)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit 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.

Going concern
These financial statements are prepared under the "going concern" principle, which assumes the company will continue to trade for the foreseeable future. In order to do so, the company will require the ongoing support of the bank and its director.

Government grants
Government grants in relation to tangible fixed asset are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 22 ) .

G & J Care Limited (Registered number: SC441640)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 8,488
DEPRECIATION
At 1 February 2023 5,732
Charge for year 401
At 31 January 2024 6,133
NET BOOK VALUE
At 31 January 2024 2,355
At 31 January 2023 2,756

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 130
Other debtors 5,882 25,941
5,882 26,071

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,524 -
Taxation and social security - 10,916
Other creditors 23,753 13,658
34,277 24,574

7. LIMITED BY GUARANTEE

The company is limited by guarantee. The total amount guaranteed is £1.