Registration number: 07011850

J. Hall Care Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

J. Hall Care Limited

Company Information

Directors

JP Hall Mrs SR Hall

Registered office

c/o LCA Chartered Accountants 13 Silver Street Barnstaple Devon EX32 8HR

Accountants

LCA Chartered Accountants 13 Silver Street Barnstaple Devon EX32 8HR

J. Hall Care Limited

(Registration number: 07011850)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	10,622	5,802
Current assets
Stocks		900	900
Debtors	6	101,639	75,119
Cash at bank and in hand		277,617	308,935
		380,156	384,954
Creditors: Amounts falling due within one year	7	(189,537)	(177,384)
Net current assets		190,619	207,570
Net assets		201,241	213,372
Capital and reserves
Called up share capital		100	100
Retained earnings		201,141	213,272
Shareholders' funds		201,241	213,372

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2026 and signed on its behalf by:
 

......................................... JP Hall Director

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o LCA Chartered Accountants
13 Silver Street
Barnstaple
Devon
EX32 8HR

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	25% straight line
Plant and machinery	25% straight line
Office equipment	25% straight line
Fixtures and fittings	25% straight line

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (excluding directors) during the year, was 32 (2024 - 32).

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	170,000	170,000
At 30 September 2025	170,000	170,000
Amortisation
At 1 October 2024	170,000	170,000
At 30 September 2025	170,000	170,000
Carrying amount
At 30 September 2025	-	-
At 30 September 2024	-	-

J. Hall Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Debtors

	2025 £	2024 £
Trade debtors	3,051	8,642
Other debtors	92,089	61,687
Prepayments	6,499	4,790
	101,639	75,119

7

Creditors

	Note	2025 £	2024 £
Due within one year
Trade creditors		4,157	6,569
Taxation and social security		10,124	6,990
Other creditors		175,256	163,825
		189,537	177,384

8	Related party transactions

Transactions with directors

2025	At 1 October 2024 £	Advances to director £	Repayments by director £	At 30 September 2025 £
Directors loan account	(49,321)	(206,483)	176,079	(79,725)

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Directors loan account	992	(282,871)	232,558	(49,321)

The directors loan account is cleared by dividend within 9 months of the year end.