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Registered number: 04048383
Jupiter Care Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04048383
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,489,392 4,517,550
4,489,392 4,517,550
CURRENT ASSETS
Debtors 5 160,412 194,505
Cash at bank and in hand 980,096 772,194
1,140,508 966,699
Creditors: Amounts Falling Due Within One Year 6 (873,217 ) (677,949 )
NET CURRENT ASSETS (LIABILITIES) 267,291 288,750
TOTAL ASSETS LESS CURRENT LIABILITIES 4,756,683 4,806,300
Creditors: Amounts Falling Due After More Than One Year 7 (1,370,684 ) (1,523,265 )
NET ASSETS 3,385,999 3,283,035
CAPITAL AND RESERVES
Called up share capital 8 400 400
Revaluation reserve 9 2,530,022 2,530,022
Profit and Loss Account 855,577 752,613
SHAREHOLDERS' FUNDS 3,385,999 3,283,035
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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
Mr Gareth Bamsey
Director
1 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jupiter Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04048383 . The registered office is The Street, Kingscourt, Stroud, Gloucestershire, GL5 5DW.
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 and from the rendering of services. 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold Not Depreciated
Plant & Machinery 14% Reducing Balance & 3 years Straight Line
Motor Vehicles 14% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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.
...CONTINUED
Page 3
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 49 (2024: 49)
49 49
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 January 2025 4,230,000 1,773,331 22,900 6,026,231
Additions - 6,719 - 6,719
As at 31 December 2025 4,230,000 1,780,050 22,900 6,032,950
Depreciation
As at 1 January 2025 - 1,496,843 11,838 1,508,681
Provided during the period - 33,424 1,453 34,877
As at 31 December 2025 - 1,530,267 13,291 1,543,558
Net Book Value
As at 31 December 2025 4,230,000 249,783 9,609 4,489,392
As at 1 January 2025 4,230,000 276,488 11,062 4,517,550
Page 4
Page 5
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 83,875 141,357
Prepayments and accrued income 63,361 36,372
Net wages 13,176 16,776
160,412 194,505
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 131,971 4,891
Other creditors 562,889 508,910
Taxation and social security 178,357 164,148
873,217 677,949
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Other borrowings 128,246 157,246
Bank borrowings 1,242,438 1,366,019
1,370,684 1,523,265
8. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 400 400
Page 5
Page 6
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 2,530,022 752,613
Profit for the year and total comprehensive income - 413,464
Dividends paid - (310,500)
As at 31 December 2025 2,530,022 855,577
Page 6