IRIS Accounts Production v25.1.0.734 12467228 Board of Directors 1.3.24 28.2.25 28.2.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 800 3970 70420 103142 70334 99972 714 800 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh124672282024-02-29124672282025-02-28124672282024-03-012025-02-28124672282023-02-28124672282023-03-012024-02-29124672282024-02-2912467228ns15:EnglandWales2024-03-012025-02-2812467228ns14:PoundSterling2024-03-012025-02-2812467228ns10:Director12024-03-012025-02-2812467228ns10:PrivateLimitedCompanyLtd2024-03-012025-02-2812467228ns10:SmallEntities2024-03-012025-02-2812467228ns10:AuditExempt-NoAccountantsReport2024-03-012025-02-2812467228ns10:SmallCompaniesRegimeForDirectorsReport2024-03-012025-02-2812467228ns10:SmallCompaniesRegimeForAccounts2024-03-012025-02-2812467228ns10:FullAccounts2024-03-012025-02-2812467228ns10:OrdinaryShareClass12024-03-012025-02-2812467228ns10:OrdinaryShareClass22024-03-012025-02-2812467228ns10:OrdinaryShareClass32024-03-012025-02-2812467228ns10:Director2422024-02-2912467228ns10:Director2422023-02-2812467228ns10:Director2422024-03-012025-02-2812467228ns10:Director2422023-03-012024-02-2912467228ns10:Director2422025-02-2812467228ns10:Director2422024-02-2912467228ns5:CurrentFinancialInstruments2025-02-2812467228ns5:CurrentFinancialInstruments2024-02-2912467228ns5:ShareCapital2025-02-2812467228ns5:ShareCapital2024-02-2912467228ns5:RetainedEarningsAccumulatedLosses2025-02-2812467228ns5:RetainedEarningsAccumulatedLosses2024-02-2912467228ns10:RegisteredOffice2024-03-012025-02-2812467228ns5:FurnitureFittings2024-03-012025-02-2812467228ns5:MotorVehicles2024-03-012025-02-2812467228ns5:FurnitureFittings2024-02-2912467228ns5:MotorVehicles2024-02-2912467228ns5:FurnitureFittings2025-02-2812467228ns5:MotorVehicles2025-02-2812467228ns5:FurnitureFittings2024-02-2912467228ns5:MotorVehicles2024-02-2912467228ns5:DeferredTaxation2024-02-2912467228ns5:DeferredTaxation2024-03-012025-02-2812467228ns5:DeferredTaxation2025-02-2812467228ns10:OrdinaryShareClass12025-02-2812467228ns10:OrdinaryShareClass22025-02-2812467228ns10:OrdinaryShareClass32025-02-2812467228ns10:Director22024-03-012025-02-28124672281ns10:Director12024-02-29124672281ns10:Director12023-02-28124672281ns10:Director12024-03-012025-02-28124672281ns10:Director12023-03-012024-02-29124672281ns10:Director12025-02-28124672281ns10:Director12024-02-29
REGISTERED NUMBER: 12467228 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

J&R Health Limited

J&R Health Limited (Registered number: 12467228)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


J&R Health Limited (Registered number: 12467228)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 15,478 18,318

CURRENT ASSETS
Cash at bank 88,377 49,872

CREDITORS
Amounts falling due within one year 5 32,560 23,349
NET CURRENT ASSETS 55,817 26,523
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,295

44,841

PROVISIONS FOR LIABILITIES 6 2,941 3,481
NET ASSETS 68,354 41,360

CAPITAL AND RESERVES
Called up share capital 7 201 201
Retained earnings 68,153 41,159
SHAREHOLDERS' FUNDS 68,354 41,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by:





Dr R Baraz - Director


J&R Health Limited (Registered number: 12467228)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

J&R Health Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12467228

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

J&R Health Limited (Registered number: 12467228)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 March 2024 7,369 15,950 23,319
Additions 1,933 - 1,933
At 28 February 2025 9,302 15,950 25,252
DEPRECIATION
At 1 March 2024 3,406 1,595 5,001
Charge for year 1,902 2,871 4,773
At 28 February 2025 5,308 4,466 9,774
NET BOOK VALUE
At 28 February 2025 3,994 11,484 15,478
At 29 February 2024 3,963 14,355 18,318

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Tax 29,806 20,999
Social security and other taxes - (10 )
Directors' current accounts 714 800
Accrued expenses 2,040 1,560
32,560 23,349

6. PROVISIONS FOR LIABILITIES
28.2.25 29.2.24
£    £   
Deferred tax 2,941 3,481

Deferred
tax
£   
Balance at 1 March 2024 3,481
Utilised during year (540 )
Balance at 28 February 2025 2,941

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
100 Ordinary A 1 100 100
100 Ordinary B 1 100 100
1 Ordinary C 1 1 1
201 201

J&R Health Limited (Registered number: 12467228)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

7. CALLED UP SHARE CAPITAL - continued

Ordinary A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

Ordinary A Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

Ordinary A Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A, B and C shares rank pari passu in terms of dividend and capital distribution rights.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25 29.2.24
£    £   
Dr R Baraz and Miss Y Razenko
Balance outstanding at start of year (800 ) (3,970 )
Amounts advanced 70,420 103,142
Amounts repaid (70,334 ) (99,972 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (714 ) (800 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.