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Registration number: 09967680

Just Us Care Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Just Us Care Limited

(Registration number: 09967680)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 6,344 | 7,674
Investments | 5 | 529,217 | 529,217
|  | 535,561 | 536,891
Current assets |  |  |
Debtors | 6 | 1,860 | 1,858
Cash at bank and in hand |  | 8,832 | 17,112
|  | 10,692 | 18,970
Creditors: Amounts falling due within one year | 7 | (155,432) | (123,714)
Net current liabilities |  | (144,740) | (104,744)
Total assets less current liabilities |  | 390,821 | 432,147
Creditors: Amounts falling due after more than one year | 7 | (69,393) | (110,717)
Provisions for liabilities |  | (1,200) | (1,500)
Net assets |  | 320,228 | 319,930
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 320,227 | 319,929
Shareholders' funds |  | 320,228 | 319,930

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Just Us Care Limited

(Registration number: 09967680)
Balance Sheet as at 30 September 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 October 2025 and signed on its behalf by:

......................................... DP Brinton-Williams Director

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Oak House
36 Oak Street
Netherton
Dudley
West Midlands
DY2 9LJ

These financial statements were authorised for issue by the Board on 24 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Income received in relation to government grants has been accounted for on an accruals basis.

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & fittings | 15% reducing balance
Computer equipment | 25% reducing balance
Motor vehicles | 33% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 12).

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 15,606 | 6,824 | 1,250 | 23,680
At 30 September 2025 | 15,606 | 6,824 | 1,250 | 23,680
Depreciation
At 1 October 2024 | 9,632 | 5,240 | 1,137 | 16,009
Charge for the year | 894 | 396 | 37 | 1,327
At 30 September 2025 | 10,526 | 5,636 | 1,174 | 17,336
Carrying amount
At 30 September 2025 | 5,080 | 1,188 | 76 | 6,344
At 30 September 2024 | 5,977 | 1,584 | 113 | 7,674

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 529,217 | 529,217

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 529,217
Provision
Carrying amount
At 30 September 2025 | 529,217
At 30 September 2024 | 529,217

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 1,860 | 1,858
| 1,860 | 1,858

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 1,217 | 78,000
Taxation and social security |  | 311 | 2,686
Other creditors |  | 153,904 | 43,028
|  | 155,432 | 123,714

Just Us Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Creditors (continued)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 13,217
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 69,393 | 97,500
|  | 69,393 | 110,717

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 100 | 1 | 100 | 1

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 13,217

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,217 | 78,000