J D MEDICAL SERVICES LTD

J D MEDICAL SERVICES LTD
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	14,600	15,287
Investments	5	20,305	20,305
		34,905	35,592
Current assets
Cash at bank and in hand		69,777	12,981
Creditors: amount falling due within one year	6	(23,854)	(14,044)
Net current assets		45,923	(1,063)

Total assets less current liabilities		80,828	34,529
Net assets		80,828	34,529

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		80,728	34,429
Shareholders' funds		80,828	34,529

For the year ended 31 May 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 accounts for the year in question 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 15 October 2025 and were signed by:

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J A DAVIDSON
Director

J D MEDICAL SERVICES LTD
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

J D MEDICAL SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12027503, registration address C/O Goldwyns London Llp, No.1 Royal Exchange, London, United Kingdom, EC3V 3DG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 (as applied to small entities by Section 1A of the standard)

Going concern basis

The financial statements have been prepared on a going concern basis. The directors have considered the companys budgets, forecasts and available resources and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.	Related Party Disclosure At the year end the company owed £3,651 (2024: £7,864) to a director. The balance is unsecured, interest free and repayable on demand.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 June 2024	18,437	18,437
Additions	4,564	4,564
Disposals	-	-
At 31 May 2025	23,001	23,001
Depreciation
At 01 June 2024	3,150	3,150
Charge for year	5,251	5,251
On disposals	-	-
At 31 May 2025	8,401	8,401
Net book values
Closing balance as at 31 May 2025	14,600	14,600
Opening balance as at 01 June 2024	15,287	15,287

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 June 2024	20,305	20,305
Additions	-	-
Disposals	-	-
At 31 May 2025	20,305	20,305

Creditors: amount falling due within one year

	2025 £	2024 £
Other Creditors	21,080	11,037
Deferred tax	2,774	3,007
	23,854	14,044

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 12027503
England and Wales
J D MEDICAL SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025