HJR Healthcare Ltd - Filleted accounts

Registered number

09319748

HJR Healthcare Ltd

Filleted Abridged Accounts

31 December 2024

	HJR Healthcare Ltd
	Registered number:		09319748
	Abridged Balance Sheet
	as at 31 December 2024

			2024		2023
Notes			£	£	£	£
	Fixed assets
	Intangible assets	3		-		1,750
	Tangible assets	4		1,220		2,070
				1,220		3,820

	Current assets
	Debtors		1,400		3,850
	Cash at bank and in hand		12,333		17,789
			13,733		21,639

	Creditors: amounts falling due within one year		(5,077)		(5,548)

	Net current assets			8,656		16,091

	Total assets less current liabilities			9,876		19,911

	Provisions for liabilities			(232)		(393)

	Net assets			9,644		19,518

	Capital and reserves
	Called up share capital			100		100
	Profit and loss account			9,544		19,418

	Shareholder's funds			9,644		19,518

	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 his 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.
	The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




	J Raithatha
	Director
	Approved by the board on 15 September 2025

	HJR Healthcare Ltd
	Notes to the Abridged Accounts
	for the year ended 31 December 2024


	1	Accounting policies

		Basis of preparation
		The abridged 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 (as applied to small entities by section 1A of the standard).

		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.

		Intangible fixed assets
		Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

		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:

		Equipment, fixtures and fittings	33 1/3 % straight line

		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		2024		2023
Number					Number

		Average number of persons employed by the company		1		1


	3	Intangible fixed assets				£
		Goodwill:

		Cost
		At 1 January 2024				20,000
		At 31 December 2024				20,000

		Amortisation
		At 1 January 2024				18,250
		Provided during the year				1,750
		At 31 December 2024				20,000

		Net book value
		At 31 December 2024				-
		At 31 December 2023				1,750

		Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


	4	Tangible fixed assets
						Total
£
		Cost
		At 1 January 2024				2,984
		At 31 December 2024				2,984

		Depreciation
		At 1 January 2024				914
		Charge for the year				850
		At 31 December 2024				1,764

		Net book value
		At 31 December 2024				1,220
		At 31 December 2023				2,070


	5	Other information

		HJR Healthcare Ltd is a private company limited by shares and incorporated in England. Its registered office is: 13 Temple Park Uxbridge Middx UK UB8 3HQ.