Company registration number 12249455 (England and Wales)
JUNO HEALTHCARE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024
JUNO HEALTHCARE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JUNO HEALTHCARE LTD
BALANCE SHEET
AS AT
30 DECEMBER 2024
30 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
628,831
825,829
Current assets
Debtors
4
1,698,274
1,707,869
Cash at bank and in hand
75,936
139,721
1,774,210
1,847,590
Creditors: amounts falling due within one year
5
(2,226,643)
(2,613,206)
Net current liabilities
(452,433)
(765,616)
Total assets less current liabilities
176,398
60,213
Provisions for liabilities
(64,459)
(66,025)
Net assets/(liabilities)
111,939
(5,812)
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
101,939
(15,812)
Total equity
111,939
(5,812)

For the financial year ended 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2025 and are signed on its behalf by:
Mr S A Lavery
Director
Company registration number 12249455 (England and Wales)
JUNO HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Juno Healthcare Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 8 Welbeck Way, London, W1G 9YL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Over the term of the lease
Plant and equipment
20% on cost
Fixtures and fittings
20% on cost
Computers
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JUNO HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
4
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 31 December 2023
741,770
624,650
27,076
6,806
1,400,302
Additions
77,515
-
0
-
0
-
0
77,515
At 30 December 2024
819,285
624,650
27,076
6,806
1,477,817
Depreciation and impairment
At 31 December 2023
180,041
374,790
16,103
3,539
574,473
Depreciation charged in the year
142,519
124,930
5,415
1,649
274,513
At 30 December 2024
322,560
499,720
21,518
5,188
848,986
Carrying amount
At 30 December 2024
496,725
124,930
5,558
1,618
628,831
At 30 December 2023
561,729
249,860
10,973
3,267
825,829
JUNO HEALTHCARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 DECEMBER 2024
- 4 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
140,000
387,699
Other debtors
1,558,274
1,274,526
1,698,274
1,662,225
2024
2023
Amounts falling due after more than one year:
£
£
Deferred tax asset
-
0
45,644
Total debtors
1,698,274
1,707,869
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
16,677
126,708
Taxation and social security
61,964
-
0
Other creditors
2,148,002
2,486,498
2,226,643
2,613,206
2024-12-302023-12-31falsefalsefalse22 May 2025CCH SoftwareCCH Accounts Production 2025.100Rental and property management.

Mr S A LaveryMiss A J TozerMr R G Smith
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