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Registered number: 06681374
C J B Care Limited
Financial Statements
For The Year Ended 31 August 2024
Nuvo Accountancy Limited
Chartered Certified Accountants
7 Faraday Court
First Avenue
Burton Upon Trent
Staffordshire
DE14 2WX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06681374
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 846,933 851,342
846,933 851,342
CURRENT ASSETS
Debtors 5 73,222 50,936
Cash at bank and in hand 251,864 205,265
325,086 256,201
Creditors: Amounts Falling Due Within One Year 6 (100,239 ) (44,899 )
NET CURRENT ASSETS (LIABILITIES) 224,847 211,302
TOTAL ASSETS LESS CURRENT LIABILITIES 1,071,780 1,062,644
Creditors: Amounts Falling Due After More Than One Year 7 (438,757 ) (485,202 )
NET ASSETS 633,023 577,442
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 632,923 577,342
SHAREHOLDERS' FUNDS 633,023 577,442
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs V A Gill
Director
24 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
C J B Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06681374 . The registered office is The Stables, Manor Drive, Burton upon Trent, Staffordshire, DE14 1HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on straight line
Leasehold 2% on straight line
Plant & Machinery 15% on straight line
Motor Vehicles 33% on straight line
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 47 (2023: 47)
47 47
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 September 2023 834,357 87,750 44,623 966,730
Additions - 249 13,995 14,244
Disposals - - (2,400 ) (2,400 )
As at 31 August 2024 834,357 87,999 56,218 978,574
Depreciation
As at 1 September 2023 18,404 73,234 23,750 115,388
Provided during the period 2,585 3,787 12,281 18,653
Disposals - - (2,400 ) (2,400 )
As at 31 August 2024 20,989 77,021 33,631 131,641
Net Book Value
As at 31 August 2024 813,368 10,978 22,587 846,933
As at 1 September 2023 815,953 14,516 20,873 851,342
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,818 3,966
Prepayments and accrued income 35,729 32,970
Other debtors 34,675 14,000
73,222 50,936
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,541 5,222
Trade creditors 7,161 9,281
Corporation tax 37,912 2,625
Other taxes and social security 18,721 15,761
Other creditors 4,640 4,462
Director's loan account 16,264 7,548
100,239 44,899
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 501 16,042
Bank loans 438,256 469,160
438,757 485,202
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,541 5,222
Later than one year and not later than five years 501 16,042
16,042 21,264
16,042 21,264
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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