2024-04-01 07407755 2025-03-31 07407755 2024-04-01 2025-03-31 07407755 2024-03-31 07407755 2023-04-01 2024-03-31 07407755 uk-core:WithinOneYear 2024-03-31 07407755 uk-core:WithinOneYear 2025-03-31 07407755 uk-core:AfterOneYear 2024-03-31 07407755 uk-core:AfterOneYear 2025-03-31 07407755 uk-core:ShareCapital 2025-03-31 07407755 uk-core:ShareCapital 2024-03-31 07407755 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 07407755 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 07407755 uk-bus:Director1 2024-04-01 2025-03-31 07407755 uk-core:PlantMachinery 2024-04-01 2025-03-31 07407755 uk-core:MotorCars 2024-04-01 2025-03-31 07407755 uk-core:Goodwill 2024-03-31 07407755 uk-core:Goodwill 2024-04-01 2025-03-31 07407755 uk-core:Goodwill 2025-03-31 07407755 uk-core:MotorCars 2024-03-31 07407755 uk-core:PlantMachinery 2024-03-31 07407755 uk-core:Buildings uk-core:ShortLeaseholdAssets 2024-03-31 07407755 uk-core:Buildings uk-core:ShortLeaseholdAssets 2024-04-01 2025-03-31 07407755 uk-core:Buildings uk-core:ShortLeaseholdAssets 2025-03-31 07407755 uk-core:PlantMachinery 2025-03-31 07407755 uk-core:MotorCars 2025-03-31 07407755 uk-core:CostValuation 2024-03-31 07407755 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2024-03-31 07407755 uk-core:AdditionsToInvestments 2025-03-31 07407755 uk-core:AdditionsToInvestments uk-core:Non-currentFinancialInstruments 2025-03-31 07407755 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-03-31 07407755 uk-core:CostValuation 2025-03-31 07407755 uk-core:Non-currentFinancialInstruments 2025-03-31 07407755 uk-core:Non-currentFinancialInstruments 2024-03-31 07407755 uk-core:WithinOneYear uk-core:Secured 2025-03-31 07407755 uk-core:WithinOneYear uk-core:Secured 2024-03-31 07407755 uk-core:WithinOneYear 2025-03-31 07407755 uk-core:WithinOneYear 2024-03-31 07407755 uk-core:AfterOneYear uk-core:Secured 2025-03-31 07407755 uk-core:AfterOneYear uk-core:Secured 2024-03-31 07407755 uk-core:IndeterminateMaturityNon-expiringFinancialInstruments 2025-03-31 07407755 uk-core:IndeterminateMaturityNon-expiringFinancialInstruments 2024-03-31 iso4217:GBP xbrli:pure 07407755 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07407755 uk-bus:FRS102 2024-04-01 2025-03-31 07407755 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 07407755 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31

J S Locum Services Ltd

Registered Number:07407755

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
J S Locum Services Ltd
Contents Page
1 to 2
Statement of Financial Position
3 to 6
Notes to the Financial Statements
3

Registered Number :

07407755

As at 31 March 2025

J S Locum Services Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

1,785,946
762,778
2

Property, plant and equipment

336,056
178,536
3

Financial assets

4,021,214
4,056,214
4
6,178,216
4,962,528

Current assets

Inventories

159,000
221,903

Trade and other receivables

828,613
910,302
5
158,013

Cash and cash equivalents

395,097
1,527,302
1,145,626

Trade and other payables: amounts falling due within one
year

(2,123,029)
(2,760,770)
6
(977,403)
(1,233,468)
Net current liabilities

Total assets less current liabilities

4,944,748
3,985,125

Trade and other payables: amounts falling due after more
than one year

(2,578,415)
(3,541,668)
7
(1,609)
(1,536)

Provisions for liabilities

1,401,471
Net assets
1,405,174

Capital and reserves

Called up share capital

2
2

Retained earnings

1,401,469
1,405,172
1,401,471
1,405,174
Shareholders' funds

For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

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

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

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4

Registered Number :

07407755

For the year ended 31 March 2025
J S Locum Services Ltd
Statement of Financial Position Continued

J Kaila Director

These financial statements were approved and authorised for issue by the Board on 07 October 2025 and were signed by:

The notes form part of these financial statements

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5
For the year ended 31 March 2025
J S Locum Services Ltd
Notes to the Financial Statements
Statutory Information

J S Locum Services Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 07407755.

Principal place of business:

36a Avondale Avenue
Penshaw
Houghton le Spring
DH4 7QS

Registered address:

10 Grange Terrace
Sunderland
SR2 7DF

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and
the Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Going Concern

The financial statements have been prepared on a going concern basis as the directors believe that no material
uncertainties exist. The directors have considered the level of funds held and the expected level of income and
expenditure for 12 months from authorising these financial statements and have concluded that the company is
able to continue as a going concern.

Intangible assets

Goodwill represents the excess of the cost of aquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years. For the purpose of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Equipment

25% Straight line

25% Straight line

Motor Vehicles
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6
For the year ended 31 March 2025
J S Locum Services Ltd
Notes to the Financial Statements Continued
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Inventories

Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Deferred tax

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.

Group Accounts

The Company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to
prepare group accounts.

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2024

1,005,856

Additions

1,200,000

At 31 March 2025

2,205,856

Amortisation

At 01 April 2024

243,078
176,832
Charge for year

At 31 March 2025

419,910

Net book value

At 31 March 2025

1,785,946

At 31 March 2024

762,778
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7
For the year ended 31 March 2025
J S Locum Services Ltd
Notes to the Financial Statements Continued

3. Property, plant and equipment

Total

Motor Vehicles

Plant and
Equipment

Leasehold
Properties

£

£

£

£

Cost or
valuation

At 01 April 2024

293,894
144,998
59,351
89,545
204,882
-
20,330
184,552

Additions

At 31 March 2025

274,097
79,681
144,998
498,776

Provision for depreciation and impairment

At 01 April 2024

115,358
36,883
51,043
27,432
Charge for year
47,362
27,719
9,289
10,354

At 31 March 2025

162,720
64,602
60,332
37,786

At 31 March 2025

Net book value

236,311
19,349
80,396
336,056

At 31 March 2024

62,113
8,308
108,115
178,536

4. Investments held as fixed assets

Other investments

Shares in group
and
participating
interests

Total

At 01 April 2024

4,021,214
398,280
3,622,934

Cost

£

£

£

35,000
35,000
-

Additions

At 31 March 2025

3,622,934
433,280
4,056,214

At 31 March 2025

Net book value

3,622,934
433,280
4,056,214

At 01 April 2024

4,021,214
3,622,934
398,280

Investments are recognised initially at fair value which is normally the transaction price excluding transaction
costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or
their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

5 of 6
8
For the year ended 31 March 2025
J S Locum Services Ltd
Notes to the Financial Statements Continued

5. Trade and other receivables

2024
2025

£

£

Trade debtors

544,078
408,814

Other debtors

366,224
419,799
828,613
910,302

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft (secured)

553,383
445,910

Bank loans and overdraft

10,500
10,700

Trade creditors

679,622
468,246

Amounts owed to group undertaking and undertaking in which the
company has a participating interest

1,395,724
1,065,724

Taxation and social security

76,009
65,909

Obligations under HP/Financial leases

21,816
21,816

Other creditors

23,716
44,724
2,760,770
2,123,029

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

2,000
11,800

Bank loans and overdraft (secured)

3,494,372
2,505,961
59,722
45,296

Obligations under HP/Financial leases

Other creditors

-
932
3,541,668
2,578,415

Analysis of creditors falling due after more than five years:

Payable by instalments

1,644,688
722,320

8. Average number of persons employed

During the year the average number of employees were 55 (2024 : 39)
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