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Company Registration No. 09401445 (England and Wales)
Bj Health Care Ltd Unaudited accounts for the year ended 31 January 2026
Bj Health Care Ltd Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
3,699
3,458
Investment property
139,050
139,050
142,749
142,508
Current assets
Debtors
401
242
Cash at bank and in hand
135,095
105,963
135,496
106,205
Creditors: amounts falling due within one year
(83,621)
(53,160)
Net current assets
51,875
53,045
Net assets
194,624
195,553
Capital and reserves
Called up share capital
5
1
1
Profit and loss account
194,623
195,552
Shareholders' funds
194,624
195,553
For the year ending 31 January 2026 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 11 February 2026 and were signed on its behalf by
Bismillah Jan Director Company Registration No. 09401445
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Bj Health Care Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Bj Health Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 09401445. The registered office is 43 Shear Brow, Blackburn, Lancashire, BB1 7EX, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Plant & machinery
25% on reducing balance
Fixtures & fittings
20% on reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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Bj Health Care Ltd Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 February 2025
6,090
Additions
1,458
At 31 January 2026
7,548
Depreciation
At 1 February 2025
2,632
Charge for the year
1,217
At 31 January 2026
3,849
Net book value
At 31 January 2026
3,699
At 31 January 2025
3,458
5
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
6
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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