SJC Medical Services Limited - Filleted accounts

Registered number

10423990

SJC Medical Services Limited

Filleted Accounts

31 October 2025

SJC Medical Services Limited
Registered number:		10423990
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		110,086			36,764
Investments	4		3,516			76,574
			113,602			113,338

Current assets
Debtors	5	4,032			14,004
Cash at bank and in hand		542,758			558,795
		546,790			572,799

Creditors: amounts falling due within one year	6	(53,087)			(91,546)

Net current assets			493,703			481,253

Net assets			607,305			594,591

Capital and reserves
Called up share capital			110			110
Share premium			67			67
Profit and loss account			607,128			594,414

Shareholders' funds			607,305			594,591

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stephen Cookson
Director
Approved by the board on 15 July 2026

SJC Medical Services Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Plant and machinery			50% straight line
	Land and buildings			10% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	-		24,828		57,433		82,261
	Additions	51,110		11,406		45,538		108,054
	At 31 October 2025	51,110		36,234		102,971		190,315

	Depreciation
	At 1 November 2024	-		20,371		25,126		45,497
	Charge for the year	5,111		10,160		19,461		34,732
	At 31 October 2025	5,111		30,531		44,587		80,229

	Net book value
	At 31 October 2025	45,999		5,703		58,384		110,086
	At 31 October 2024	-		4,457		32,307		36,764


4	Investments

Other
investments
£
	Cost
	At 1 November 2024							76,574
	Revaluation							(33,088)
	Disposals							(39,970)

	At 31 October 2025							3,516


5	Debtors					2025		2024
£							£

	Other debtors					4,032		14,004


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					2,999		62,758
	Other creditors					50,088		28,788
						53,087		91,546


7	Other information

	SJC Medical Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	37 Southgate Chambers
	37 Southgate Street
	Winchester
	SO23 9EH