IRIS Accounts Production v24.3.2.46 13838883 Board of Directors Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh138388832023-07-31138388832024-07-31138388832023-08-012024-07-31138388832022-07-31138388832022-08-012023-07-31138388832023-07-3113838883ns15:EnglandWales2023-08-012024-07-3113838883ns14:PoundSterling2023-08-012024-07-3113838883ns10:Director12023-08-012024-07-3113838883ns10:Director22023-08-012024-07-3113838883ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3113838883ns10:SmallEntities2023-08-012024-07-3113838883ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3113838883ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3113838883ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3113838883ns10:FullAccounts2023-08-012024-07-311383888312023-08-012024-07-3113838883ns10:RegisteredOffice2023-08-012024-07-3113838883ns5:CurrentFinancialInstruments2024-07-3113838883ns5:CurrentFinancialInstruments2023-07-3113838883ns5:Non-currentFinancialInstruments2024-07-3113838883ns5:Non-currentFinancialInstruments2023-07-3113838883ns5:ShareCapital2024-07-3113838883ns5:ShareCapital2023-07-3113838883ns5:RetainedEarningsAccumulatedLosses2024-07-3113838883ns5:RetainedEarningsAccumulatedLosses2023-07-3113838883ns5:NetGoodwill2023-08-012024-07-3113838883ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3113838883ns5:NetGoodwill2023-07-3113838883ns5:NetGoodwill2024-07-3113838883ns5:NetGoodwill2023-07-3113838883ns5:LandBuildings2023-07-3113838883ns5:LeaseholdImprovements2023-07-3113838883ns5:PlantMachinery2023-07-3113838883ns5:LandBuildings2023-08-012024-07-3113838883ns5:LeaseholdImprovements2023-08-012024-07-3113838883ns5:PlantMachinery2023-08-012024-07-3113838883ns5:LandBuildings2024-07-3113838883ns5:LeaseholdImprovements2024-07-3113838883ns5:PlantMachinery2024-07-3113838883ns5:LandBuildings2023-07-3113838883ns5:LeaseholdImprovements2023-07-3113838883ns5:PlantMachinery2023-07-3113838883ns5:FurnitureFittings2023-07-3113838883ns5:MotorVehicles2023-07-3113838883ns5:ComputerEquipment2023-07-3113838883ns5:FurnitureFittings2023-08-012024-07-3113838883ns5:MotorVehicles2023-08-012024-07-3113838883ns5:ComputerEquipment2023-08-012024-07-3113838883ns5:FurnitureFittings2024-07-3113838883ns5:MotorVehicles2024-07-3113838883ns5:ComputerEquipment2024-07-3113838883ns5:FurnitureFittings2023-07-3113838883ns5:MotorVehicles2023-07-3113838883ns5:ComputerEquipment2023-07-3113838883ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3113838883ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 13838883 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

JUNIPER COURT CARE LIMITED

JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUNIPER COURT CARE LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: Mrs S B Butt
E M Karumdin





REGISTERED OFFICE: Challenge House Churchward Road
Yate
Bristol
BS37 5NN





REGISTERED NUMBER: 13838883 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 1,399,675 1,365,349
1,399,676 1,365,350

CURRENT ASSETS
Stocks 1 1
Debtors 6 95,451 138,193
Cash at bank and in hand 977,976 462,399
1,073,428 600,593
CREDITORS
Amounts falling due within one year 7 (1,883,478 ) (1,720,983 )
NET CURRENT LIABILITIES (810,050 ) (1,120,390 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

589,626

244,960

CREDITORS
Amounts falling due after more than one
year

8

(23,004

)

(24,212

)

PROVISIONS FOR LIABILITIES (17,779 ) (16,111 )
NET ASSETS 548,843 204,637

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 548,743 204,537
548,843 204,637

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)

BALANCE SHEET - continued
31 July 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 Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:




Mrs S B Butt - Director



E M Karumdin - Director


JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Juniper Court Care Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2023 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 1
NET BOOK VALUE
At 31 July 2024 1
At 31 July 2023 1

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 August 2023 1,272,648 - -
Additions - 81,474 1,508
At 31 July 2024 1,272,648 81,474 1,508
DEPRECIATION
At 1 August 2023 50,687 - -
Charge for year 25,453 8,147 -
At 31 July 2024 76,140 8,147 -
NET BOOK VALUE
At 31 July 2024 1,196,508 73,327 1,508
At 31 July 2023 1,221,961 - -

JUNIPER COURT CARE LIMITED (REGISTERED NUMBER: 13838883)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 143,304 37,155 4,227 1,457,334
Additions 13,290 - 589 96,861
At 31 July 2024 156,594 37,155 4,816 1,554,195
DEPRECIATION
At 1 August 2023 35,480 3,451 2,367 91,985
Charge for year 18,167 9,179 1,589 62,535
At 31 July 2024 53,647 12,630 3,956 154,520
NET BOOK VALUE
At 31 July 2024 102,947 24,525 860 1,399,675
At 31 July 2023 107,824 33,704 1,860 1,365,349

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,734 115,432
Amounts owed by participating interests 33,503 -
Other debtors 25,214 22,761
95,451 138,193

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 3,708 6,207
Trade creditors 54,598 73,413
Amounts owed to participating interests 1,551,557 1,517,187
Taxation and social security 252,559 59,742
Other creditors 21,056 64,434
1,883,478 1,720,983

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 23,004 24,212