REGISTERED NUMBER: 06932612 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

JJP HEALTHCARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Patel

REGISTERED OFFICE:

2 Cedargrove

Hagley

Stourbridge

West Midlands

DY9 0DR

REGISTERED NUMBER:

06932612 (England and Wales)

ACCOUNTANTS:

Ashcrofts Accountants Limited

2 Cedargrove

Hagley

Stourbridge

West Midlands

DY9 0DR

BANKERS:

Santander UK plc

Bootle

Merseyside

L30 4GB

FIXED ASSETS

Intangible assets

4

31,125

40,125

Tangible assets

5

5,144

5,143

36,269

45,268

CURRENT ASSETS

Stocks

6

46,837

42,337

Debtors

7

1,000,744

1,208,031

Cash at bank and in hand

113,839

159,397

1,161,420

1,409,765

CREDITORS

Amounts falling due within one year

8

(403,047

)

(469,968

)

NET CURRENT ASSETS

758,373

939,797

TOTAL ASSETS LESS CURRENT LIABILITIES

794,642

985,065

PROVISIONS FOR LIABILITIES

10

(1,286

)

(1,286

)

NET ASSETS

793,356

983,779

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

793,256

983,679

SHAREHOLDERS' FUNDS

793,356

983,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

J D Patel - Director

1.	STATUTORY INFORMATION

JJP Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

180,000

AMORTISATION

At 1 July 2025

139,875

Amortisation for year

9,000

At 30 June 2026

148,875

NET BOOK VALUE

At 30 June 2026

31,125

At 30 June 2025

40,125

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipment

£

COST

At 1 July 2025

48,211

Additions

1,083

At 30 June 2026

49,294

DEPRECIATION

At 1 July 2025

43,068

Charge for year

1,082

At 30 June 2026

44,150

NET BOOK VALUE

At 30 June 2026

5,144

At 30 June 2025

5,143

6.

STOCKS

2026

2025

£

£

Stocks

46,837

42,337

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

259,891

223,388

Amounts owed by group undertakings

-

222,751

Other debtors

660,000

725,000

VAT

78,045

31,963

Prepayments and accrued income

2,808

4,929

1,000,744

1,208,031

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

332,562

328,329

Corporation tax

63,888

136,049

Social security and other taxes

1,990

1,399

Other creditors

768

509

Directors' loan accounts

1,008

1,122

Accruals and deferred income

2,831

2,560

403,047

469,968

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

13,000

-

Between one and five years

3,814

16,814

16,814

16,814

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,286

1,286

Deferred

tax

£

Balance at 1 July 2025

1,286

Balance at 30 June 2026

1,286

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 July 2025

983,679

Profit for the year

192,128

Dividends

(382,551

)

At 30 June 2026

793,256

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 30 June 2026, there was a loan from Mr J D Patel of £1,008 (2025: £1,122). This unsecured loan is interest free and repayable on demand.

14.	RELATED PARTY DISCLOSURES

At 30 June 2026, there was a loan to DK Healthcare Limited of £Nil (2025: £222,751), a company in which Mr J D Patel is a director. The company is a wholly owned subsidiary of DK Healthcare Limited. This unsecured loan is interest free and repayable on demand.

At 30 June 2026, there was a loan to Lazy Hill Property Investments Limited of £660,000 (2025: £660,000), a company in which Mr J D Patel is a director. This unsecured loan is interest free and repayable on demand.