Registered number
10671326
JCM Community Care Limited
Unaudited Filleted Accounts
31 May 2024
JCM Community Care Limited
Registered number: 10671326
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 16,977 16,083
Current assets
Debtors 4 13,742 52,081
Cash at bank and in hand 186,393 35,799
200,135 87,880
Creditors: amounts falling due within one year 5 (208,824) (86,099)
Net current (liabilities)/assets (8,689) 1,781
Total assets less current liabilities 8,288 17,864
Provisions for liabilities (262) -
Net assets 8,026 17,864
Capital and reserves
Called up share capital 100 100
Profit and loss account 7,926 17,764
Shareholders' funds 8,026 17,864
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K T Ahmed
Director
Approved by the board on 24 February 2025
JCM Community Care Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 36 28
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 June 2023 3,444 18,000 21,444
Additions 6,555 - 6,555
At 31 May 2024 9,999 18,000 27,999
Depreciation
At 1 June 2023 861 4,500 5,361
Charge for the year 2,286 3,375 5,661
At 31 May 2024 3,147 7,875 11,022
Net book value
At 31 May 2024 6,852 10,125 16,977
At 31 May 2023 2,583 13,500 16,083
4 Debtors 2024 2023
£ £
Trade debtors 5,079 45,316
Deferred tax asset - 164
Other debtors 8,663 6,601
13,742 52,081
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 4,689 7,548
Taxation and social security costs 68,751 17,298
Other creditors 135,384 61,253
208,824 86,099
6 Other information
JCM Community Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Oakridge House
Wellington Road
Cressex Business Park
High Wycombe
HP12 3PR
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