JHCARE24 LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 10464776 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

JHCARE24 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Hayley

Mrs P Hayley

SECRETARY:

Mrs P Hayley

REGISTERED OFFICE:

37 Brimstage Road

Heswall

WIRRAL

CH60 1XE

REGISTERED NUMBER:

10464776 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

104 Whitby Road

Ellesmere Port

Cheshire

CH65 0AB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

312

743

312

743

CURRENT ASSETS

Debtors

6

8,053

5,514

Cash at bank

142,810

109,431

150,863

114,945

CREDITORS

Amounts falling due within one year

7

53,655

46,967

NET CURRENT ASSETS

97,208

67,978

TOTAL ASSETS LESS CURRENT

LIABILITIES

97,520

68,721

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

97,420

68,621

SHAREHOLDERS' FUNDS

97,520

68,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance and delivered in accordance with the special provisions applicable to small companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

J Hayley - Director

1.	STATUTORY INFORMATION

JHCARE24 LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fee are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

fee

£

COST

At 1 March 2024

and 28 February 2025

7,000

AMORTISATION

At 1 March 2024

and 28 February 2025

7,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 March 2024

and 28 February 2025

233

3,349

3,582

DEPRECIATION

At 1 March 2024

197

2,642

2,839

Charge for year

9

422

431

At 28 February 2025

206

3,064

3,270

NET BOOK VALUE

At 28 February 2025

27

285

312

At 29 February 2024

36

707

743

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

8,053

5,514

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Tax

19,269

16,236

Social security and other taxes

262

VAT

4,805

5,447

Directors' current accounts

28,253

24,222

Accrued expenses

1,066

800

53,655

46,967

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	ULTIMATE CONTROLLING PARTY

The directors are deemed to control the company by virtue of their shareholdings.