1 September 2024 false No description of principal activity Taxfiler 2024.6 07783876business:PrivateLimitedCompanyLtd2024-09-012025-08-31 077838762024-08-31 077838762024-09-012025-08-31 07783876business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 07783876business:FilletedAccounts2024-09-012025-08-31 077838762025-08-31 07783876business:Director12024-09-012025-08-31 07783876business:CompanySecretary12024-09-012025-08-31 07783876business:RegisteredOffice2024-09-012025-08-31 077838762024-08-31 07783876core:WithinOneYear2025-08-31 07783876core:WithinOneYear2024-08-31 07783876core:AfterOneYear2025-08-31 07783876core:AfterOneYear2024-08-31 07783876core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 07783876core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 07783876core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 07783876core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 07783876core:PreviouslyStatedAmount2025-08-31 07783876core:PreviouslyStatedAmount2024-08-31 07783876business:SmallEntities2024-09-012025-08-31 07783876countries:EnglandWales2024-09-012025-08-31 07783876core:FurnitureFittings2024-09-012025-08-31 07783876core:ComputerEquipment2024-09-012025-08-31 07783876core:OtherPropertyPlantEquipment2024-09-012025-08-31 07783876core:Goodwill2024-08-31 07783876core:IntangibleAssetsOtherThanGoodwill2024-08-31 07783876core:Goodwill2025-08-31 07783876core:IntangibleAssetsOtherThanGoodwill2025-08-31 07783876core:Goodwill2024-09-012025-08-31 07783876core:IntangibleAssetsOtherThanGoodwill2024-09-012025-08-31 07783876core:FurnitureFittings2024-08-31 07783876core:ComputerEquipment2024-08-31 07783876core:FurnitureFittings2025-08-31 07783876core:ComputerEquipment2025-08-31 07783876core:ComputerEquipmentcore:LeasedAssetsHeldAsLessee2025-08-31 07783876core:ComputerEquipmentcore:LeasedAssetsHeldAsLessee2024-08-31 077838762023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 07783876 (England and Wales)
J. S. HEALTH LIMITED Unaudited accounts for the year ended 31 August 2025
J. S. HEALTH LIMITED Unaudited accounts Contents
Page
- 2 -
J. S. HEALTH LIMITED Company Information for the year ended 31 August 2025
Director
Hemant Vakharia
Secretary
Sharda Vakharia
Company Number
07783876 (England and Wales)
Registered Office
J S Health Ltd 104-106 Ballards Lane London London N3 2DN England
Accountants
Cornerstone Accountancy Ltd 23 Summers Lane North Finchley London N12 0PE
- 3 -
J. S. HEALTH LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
186,950 
225,891 
Tangible assets
2,284 
7,438 
189,234 
233,329 
Current assets
Inventories
227,802 
239,802 
Debtors
88,166 
49,699 
Cash at bank and in hand
343,435 
247,005 
659,403 
536,506 
Creditors: amounts falling due within one year
(735,617)
(650,749)
Net current liabilities
(76,214)
(114,243)
Total assets less current liabilities
113,020 
119,086 
Creditors: amounts falling due after more than one year
- 
(19,167)
Net assets
113,020 
99,919 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
113,010 
99,909 
Shareholders' funds
113,020 
99,919 
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 April 2026 and were signed on its behalf by
Hemant Vakharia Director Company Registration No. 07783876
- 4 -
J. S. HEALTH LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
J. S. HEALTH LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07783876. The registered office is J S Health Ltd, 104-106 Ballards Lane, London, London, N3 2DN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years
Computer equipment
3 years
Other tangible fixed assets
5 years
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 September 2024
322,900 
33,256 
356,156 
At 31 August 2025
322,900 
33,256 
356,156 
Amortisation
At 1 September 2024
103,660 
26,605 
130,265 
Charge for the year
32,290 
6,651 
38,941 
At 31 August 2025
135,950 
33,256 
169,206 
Net book value
At 31 August 2025
186,950 
- 
186,950 
At 31 August 2024
219,240 
6,651 
225,891 
- 5 -
J. S. HEALTH LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
115,712 
26,244 
141,956 
Additions
2,741 
- 
2,741 
At 31 August 2025
118,453 
26,244 
144,697 
Depreciation
At 1 September 2024
115,712 
18,806 
134,518 
Charge for the year
457 
7,438 
7,895 
At 31 August 2025
116,169 
26,244 
142,413 
Net book value
At 31 August 2025
2,284 
- 
2,284 
At 31 August 2024
- 
7,438 
7,438 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Computer equipment
- 
6,500 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
8,567 
- 
Trade debtors
28,607 
10,988 
Accrued income and prepayments
21,671 
34,181 
Other debtors
29,321 
4,530 
88,166 
49,699 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,167 
- 
VAT
- 
21,279 
Obligations under finance leases and hire purchase contracts
- 
5,271 
Trade creditors
239,059 
131,995 
Amounts owed to group undertakings and other participating interests
5,192 
5,192 
Taxes and social security
59,742 
93,342 
Proposed dividends
100,000 
- 
Other creditors
70,583 
218,042 
Loans from directors
236,124 
175,628 
Accruals
15,750 
- 
735,617 
650,749 
- 6 -
J. S. HEALTH LIMITED Notes to the Accounts for the year ended 31 August 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
19,167 
9
Average number of employees
During the year the average number of employees was 25 (2024: 26).
- 7 -