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Company registration number: 05235186
DJP Healthcare Limited
Unaudited filleted financial statements
30 September 2024
DJP Healthcare Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
DJP Healthcare Limited
Directors and other information
Directors Mr J Joshi (Retired 11 October 2024)
Mrs P Joshi (Retired 11 October 2024)
Mr A V Patel (Appointed 11 October 2024)
Mrs A Patel (Appointed 11 October 2024)
Company number 05235186
Registered office 9 Ilmington Road
Harrow
Middlesex
HA3 0NQ
Business address 48-50 Chatsworth Road
Hackney
London
E5 0LP
Accountants Hindocha Pandit & Co Limited
34 Queensbury Station Parade
Edgware
Middlesex
HA8 5NN
Bankers Barclays Bank Plc
Tottenham Branch
North East London Group
PO Box 2403
London
N18 2BY
DJP Healthcare Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of DJP Healthcare Limited
Year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DJP Healthcare Limited for the year ended 30 September 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of DJP Healthcare Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of DJP Healthcare Limited and state those matters that we have agreed to state to the board of directors of DJP Healthcare Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DJP Healthcare Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that DJP Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DJP Healthcare Limited. You consider that DJP Healthcare Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of DJP Healthcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hindocha Pandit & Co Limited
Chartered Certified Accountants
34 Queensbury Station Parade
Edgware
Middlesex
HA8 5NN
5 June 2025
DJP Healthcare Limited
Statement of financial position
30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 5 - 29,250
Tangible assets 6 21,650 43,150
_______ _______
21,650 72,400
Current assets
Stocks 89,365 64,000
Debtors 7 374,627 97,693
Cash at bank and in hand 75,190 414,032
_______ _______
539,182 575,725
Creditors: amounts falling due
within one year 8 ( 107,626) ( 192,050)
_______ _______
Net current assets 431,556 383,675
_______ _______
Total assets less current liabilities 453,206 456,075
_______ _______
Net assets 453,206 456,075
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 453,106 455,975
_______ _______
Shareholders funds 453,206 456,075
_______ _______
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 05 June 2025 , and are signed on behalf of the board by:
Mr A V Patel
Director
Company registration number: 05235186
DJP Healthcare Limited
Statement of changes in equity
Year ended 30 September 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 October 2022 100 391,213 391,313
Profit for the year 67,962 67,962
_______ _______ _______
Total comprehensive income for the year - 67,962 67,962
Dividends paid and payable ( 3,200) ( 3,200)
_______ _______ _______
Total investments by and distributions to owners - ( 3,200) ( 3,200)
_______ _______ _______
At 30 September 2023 and 1 October 2023 100 455,975 456,075
Profit for the year 37,131 37,131
_______ _______ _______
Total comprehensive income for the year - 37,131 37,131
Dividends paid and payable ( 40,000) ( 40,000)
_______ _______ _______
Total investments by and distributions to owners - ( 40,000) ( 40,000)
_______ _______ _______
At 30 September 2024 100 453,106 453,206
_______ _______ _______
DJP Healthcare Limited
Notes to the financial statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 9 Ilmington Road, Harrow, Middlesex, HA3 0NQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2023: 9 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 October 2023 and 30 September 2024 585,000 585,000
_______ _______
Amortisation
At 1 October 2023 555,750 555,750
Charge for the year 29,250 29,250
_______ _______
At 30 September 2024 585,000 585,000
_______ _______
Carrying amount
At 30 September 2024 - -
_______ _______
At 30 September 2023 29,250 29,250
_______ _______
6. Tangible assets
Fixtures, fittings and equipment Motor vehicles Total
£ £ £
Cost
At 1 October 2023 130,801 37,716 168,517
Disposals - ( 37,716) ( 37,716)
_______ _______ _______
At 30 September 2024 130,801 - 130,801
_______ _______ _______
Depreciation
At 1 October 2023 105,331 20,036 125,367
Charge for the year 3,820 4,420 8,240
Disposals - ( 24,456) ( 24,456)
_______ _______ _______
At 30 September 2024 109,151 - 109,151
_______ _______ _______
Carrying amount
At 30 September 2024 21,650 - 21,650
_______ _______ _______
At 30 September 2023 25,470 17,680 43,150
_______ _______ _______
7. Debtors
2024 2023
£ £
Trade debtors 91,107 70,980
Other debtors 283,520 26,713
_______ _______
374,627 97,693
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 74,395 128,457
Corporation tax 25,883 28,126
Social security and other taxes 6,016 3,366
Other creditors 1,332 32,101
_______ _______
107,626 192,050
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Mr J Joshi ( 14,878) 14,117 ( 761)
_______ _______ _______
2023
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Mr J Joshi ( 14,909) 31 ( 14,878)
_______ _______ _______
10. Controlling party
During the year the company was under the control of Mr J and Mrs P J Joshi the director's and shareholders of the company.