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COMPANY REGISTRATION NUMBER: 08967797
JHB HEALTHCARE LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 March 2024
JHB HEALTHCARE LIMITED
STATEMENT OF FINANCIAL POSITION
31 March 2024
2024
2023
Note
£
£
£
FIXED ASSETS
Tangible assets
5
915,896
358,540
CURRENT ASSETS
Cash at bank and in hand
33,207
38,919
CREDITORS: amounts falling due within one year
6
310,963
306,700
---------
---------
NET CURRENT LIABILITIES
277,756
267,781
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
638,140
90,759
CREDITORS: amounts falling due after more than one year
7
556,183
---------
--------
NET ASSETS
81,957
90,759
---------
--------
CAPITAL AND RESERVES
Called up share capital fully paid
100
100
Profit and loss account
81,857
90,659
--------
--------
SHAREHOLDERS FUNDS
81,957
90,759
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
JHB HEALTHCARE LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 March 2024
These financial statements were approved by the board of directors and authorised for issue on 27 November 2024 , and are signed on behalf of the board by:
Dr J P Burden
Director
Company registration number: 08967797
JHB HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is The Paddocks, High Street, Great Easton, Leicestershire, LE16 8ST.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
20% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. TANGIBLE ASSETS
Freehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2023
357,433
2,944
360,377
Additions
557,298
349
557,647
---------
-------
---------
At 31 March 2024
914,731
3,293
918,024
---------
-------
---------
Depreciation
At 1 April 2023
1,837
1,837
Charge for the year
291
291
---------
-------
---------
At 31 March 2024
2,128
2,128
---------
-------
---------
Carrying amount
At 31 March 2024
914,731
1,165
915,896
---------
-------
---------
At 31 March 2023
357,433
1,107
358,540
---------
-------
---------
6. CREDITORS: amounts falling due within one year
2024
2023
£
£
Corporation tax
4,985
1,143
Other creditors
305,978
305,557
---------
---------
310,963
306,700
---------
---------
7. CREDITORS: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
556,183
---------
----
8. RELATED PARTY TRANSACTIONS
The directors have advanced monies to the company. At 31 March 2024 the amount due from the company was £ 303,614 (2023 £303,302).