J L J Healthcare Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 03786960

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		548		-

			548		-
CURRENT ASSETS
Stocks	5	4,553		4,154
Debtors	6	11,805		6,740
Cash at bank and in hand		4,379		12,310

		20,737		23,204
Creditors: Amounts Falling Due Within One Year	7	(5,179 )		(6,984 )

NET CURRENT ASSETS (LIABILITIES)			15,558		16,220

TOTAL ASSETS LESS CURRENT LIABILITIES			16,106		16,220

Creditors: Amounts Falling Due After More Than One Year	8		(34,844 )		(40,983 )

NET LIABILITIES			(18,738 )		(24,763 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(18,838 )		(24,863 )

SHAREHOLDERS' FUNDS			(18,738)		(24,763)

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J L J Healthcare Limited

Balance Sheet (continued)

As At 30 September 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Lloyd-Jones

Director

14 May 2026

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

J L J Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03786960 . The registered office is 24 Tenterfields Tenterfields, Halesowen, B63 3LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line.
Fixtures & Fittings	20% straight line.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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J L J Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2024	-	-	-
Additions	224	406	630

As at 30 September 2025	224	406	630

Depreciation
As at 1 October 2024	-	-	-
Provided during the period	41	41	82

As at 30 September 2025	41	41	82

Net Book Value
As at 30 September 2025	183	365	548

As at 1 October 2024	-	-	-

5. Stocks

	2025	2024
	£	£
Stock	4,553	4,154

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	11,805	6,740

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,705	1,751
Taxation and social security	3,474	5,233

	5,179	6,984

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J L J Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	34,844	40,983

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 October 2023	100	(37,598 )	(37,498)
Profit for the year and total comprehensive income	-	12,735	12,735

As at 30 September 2024 and 1 October 2024	100	(24,863 )	(24,763)


Profit for the year and total comprehensive income	-	6,025	6,025

As at 30 September 2025	100	(18,838 )	(18,738)