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Company No: 04199711 (England and Wales)

# J & K CARE SPECIALISTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

J & K CARE SPECIALISTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

J & K CARE SPECIALISTS LIMITED

## BALANCE SHEET

As at 31 March 2025
J & K CARE SPECIALISTS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 25,968 |  | 12,994
|  | 25,968 |  | 12,994
Current assets |  |  |  |
Debtors | 4 | 136,905 |  | 207,598
Cash at bank and in hand |  | 414,849 |  | 357,840
|  | 551,754 |  | 565,438
Creditors: amounts falling due within one year | 5 | ( 112,696) |  | ( 147,886)
Net current assets |  | 439,058 |  | 417,552
Total assets less current liabilities |  | 465,026 |  | 430,546
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 13,406)
Provision for liabilities |  | ( 3,061) |  | ( 3,249)
Net assets |  | 461,965 |  | 413,891
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | 461,963 |  | 413,889
Total shareholders' funds |  | 461,965 |  | 413,891

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of J & K Care Specialists Limited (registered number: 04199711) were approved and authorised for issue by the Director on 30 September 2025. They were signed on its behalf by:

D Lambert Director |

J & K CARE SPECIALISTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
J & K CARE SPECIALISTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

J & K Care Specialists Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hitchcock House Hilltop Park, Devizes Road, Salisbury, SP3 4UF, United Kingdom. The principal place of business is Unit 2 Prisma Park, Berrington Way, Wade Road, Basingstoke, Hampshire, RG24 8GT.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received and 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.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

##### Employee benefits

Defined contribution schemes
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 91 |  | 91

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 38,697 |  | 0 |  | 38,697
Additions | 2,582 |  | 14,599 |  | 17,181
At 31 March 2025 | 41,279 |  | 14,599 |  | 55,878
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 25,703 |  | 0 |  | 25,703
Charge for the financial year | 3,903 |  | 304 |  | 4,207
At 31 March 2025 | 29,606 |  | 304 |  | 29,910
Net book value |  |  |  |  |
At 31 March 2025 | 11,673 |  | 14,295 |  | 25,968
At 31 March 2024 | 12,994 |  | 0 |  | 12,994

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 136,905 |  | 207,598

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 9,769
Amounts owed to director | 5,506 |  | 4,224
Accruals | 2,975 |  | 2,850
Taxation and social security | 104,215 |  | 121,070
Other creditors | 0 |  | 9,973
| 112,696 |  | 147,886

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 13,406

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 £1 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 8. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Other financial commitments | 12,748 |  | 3,672

The total amount of financial commitments not included in the balance sheet is £12,748 (2024 - £3,672). At the reporting end date, the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases. The amount due within one year is £5,270 (2024 - £3,672).