Registered number
04744475
SPJ HEALTHCARE LIMITED
Report and Unaudited Accounts
31 March 2025
SPJ HEALTHCARE LIMITED
Registered number: 04744475
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 27,547 301
Current assets
Debtors 4 20,000 -
Cash at bank and in hand 29,823 63,286
49,823 63,286
Creditors: amounts falling due within one year 5 (23,788) (27,919)
Net current assets 26,035 35,367
Net assets 53,582 35,668
Capital and reserves
Called up share capital 100 100
Profit and loss account 53,482 35,569
Shareholder's funds 53,582 35,669
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Shahida Parveen Jarral
Director
Approved by the board on 15 August 2025
SPJ HEALTHCARE LIMITED
Notes to the Accounts
for the year ended 31 March 2025
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.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery and motor 18% reducing balance
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 6,672 - 6,672
Additions - 30,000 30,000
At 31 March 2025 6,672 30,000 36,672
Depreciation
At 1 April 2024 6,371 - 6,371
Charge for the year 54 2,700 2,754
At 31 March 2025 6,425 2,700 9,125
Net book value
At 31 March 2025 247 27,300 27,547
At 31 March 2024 301 - 301
4 Debtors 2025 2024
£ £
Other debtors 20,000 -
5 Creditors: amounts falling due within one year 2025 2024
£ £
Corporation tax 21,979 26,245
Other creditors 1,809 1,674
23,788 27,919
6 Related party transactions
Dividends were paid to the shareholder Ms. Shahida Parveen Jarral of £57,200 during the year.
7 Controlling party
The ultimate control party was Ms. Shahida Parveen Jarral, a director and shareholder of the company.
8 Other information
SPJ HEALTHCARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
21 Second Avenue
Westcliff-On-Sea
Essex
SS0 8HX
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