REGISTERED NUMBER: 03857783 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Jumacare Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

V-L Clarke

Mrs J Clarke

REGISTERED OFFICE:

Church House Nursery

Nether Street

Beeston

Nottingham

Nottinghamshire

NG9 2AT

REGISTERED NUMBER:

03857783 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Intangible assets

4

34,700

69,400

Property, plant and equipment

5

446,319

448,765

481,019

518,165

CURRENT ASSETS

Debtors

6

7,339

10,542

Cash at bank

56

23,323

7,395

33,865

CREDITORS

Amounts falling due within one year

7

90,453

71,867

NET CURRENT LIABILITIES

(83,058

)

(38,002

)

TOTAL ASSETS LESS CURRENT LIABILITIES

397,961

480,163

CREDITORS

Amounts falling due after more than one year

8

(188,193

)

(227,215

)

PROVISIONS FOR LIABILITIES

(4,531

)

(5,382

)

NET ASSETS

205,237

247,566

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

205,235

247,564

205,237

247,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

V-L Clarke - Director

1.	STATUTORY INFORMATION

Jumacare Limited 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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 statement of financial position date.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

347,000

AMORTISATION

At 1 July 2024

277,600

Charge for year

34,700

At 30 June 2025

312,300

NET BOOK VALUE

At 30 June 2025

34,700

At 30 June 2024

69,400

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

424,846

39,306

14,281

478,433

Additions

-

1,380

-

1,380

At 30 June 2025

424,846

40,686

14,281

479,813

DEPRECIATION

At 1 July 2024

-

15,423

14,245

29,668

Charge for year

-

3,790

36

3,826

At 30 June 2025

-

19,213

14,281

33,494

NET BOOK VALUE

At 30 June 2025

424,846

21,473

-

446,319

At 30 June 2024

424,846

23,883

36

448,765

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

and

fittings

£

COST

At 1 July 2024

and 30 June 2025

21,527

DEPRECIATION

At 1 July 2024

3,229

Charge for year

2,745

At 30 June 2025

5,974

NET BOOK VALUE

At 30 June 2025

15,553

At 30 June 2024

18,298

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,339

10,542

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

55,560

34,175

Hire purchase contracts

3,529

2,346

Taxation and social security

21,326

27,220

Other creditors

10,038

8,126

90,453

71,867

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

173,136

208,377

Hire purchase contracts

15,057

18,838

188,193

227,215

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,324

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

182,564

213,784

The company has a loan secured against the property owned at Church House Nursery, Nether Street, Beeston, Nottingham, Nottinghamshire, NG9 2AT.