J S . Care Limited - Period Ending 2015-03-31

Registration number: 05049402

J S . Care Limited

Unaudited Abbreviated Accounts

for the Year Ended 31 March 2015
 

Thorntons
Chartered Certified Accountants
176-178 PONTEFRACT ROAD
CUDWORTH
BARNSLEY
SOUTH YORKSHIRE
S72 8BE

J S . Care Limited
Contents

Accountants' Report 1

Abbreviated Balance Sheet 2 to 3

Notes to the Abbreviated Accounts 4 to 5

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 5) have been prepared.

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
J S . Care Limited
for the Year Ended 31 March 2015

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J S . Care Limited for the year ended 31 March 2015 set out on pages from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Board of Directors of J S . Care Limited, as a body, in accordance with the terms of our engagement letterdated 17 October 2006. Our work has been undertaken solely to prepare for your approval the accounts of J S . Care Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www2.accaglobal.com/pubs/members/publications/technical_factsheets/downloads/163.doc. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J S . Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J S . Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J S . Care Limited. You consider that J S . Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J S . Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Thorntons
Chartered Certified Accountants
176-178 PONTEFRACT ROAD
CUDWORTH
BARNSLEY
SOUTH YORKSHIRE
S72 8BE

9 September 2015

Page 1

J S . Care Limited
(Registration number: 05049402)
Abbreviated Balance Sheet at 31 March 2015

		Note			2015 £			2014 £
Fixed assets
Tangible fixed assets					518,970			107,267
Current assets
Stocks					9,500			7,855
Debtors					47,378			42,081
Cash at bank and in hand					155,312			185,347
					212,190			235,283
Creditors: Amounts falling due within one year					(74,616)			(74,212)
Net current assets					137,574			161,071
Total assets less current liabilities					656,544			268,338
Creditors: Amounts falling due after more than one year					(369,401)			(281)
Net assets					287,143			268,057
Capital and reserves
Called up share capital		4			2			2
Profit and loss account					287,141			268,055
Shareholders' funds					287,143			268,057

For the year ending 31 March 2015 the company was entitled to exemption 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime .

Approved by the director on 9 September 2015

The notes on pages 4 to 5 form an integral part of these financial statements.
Page 2

J S . Care Limited
(Registration number: 05049402)
Abbreviated Balance Sheet at 31 March 2015
......... continued

.........................................
Mrs Jackie E Storer
Director

The notes on pages 4 to 5 form an integral part of these financial statements.
Page 3

J S . Care Limited
Notes to the Abbreviated Accounts for the Year Ended 31 March 2015
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008).

Turnover

Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	25% straight line method
Motor vehicles	25% straight line method
Land and buildings	2% straight line methord

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

Page 4

J S . Care Limited
Notes to the Abbreviated Accounts for the Year Ended 31 March 2015
......... continued

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 April 2014		167,416			167,416
Additions		442,061			442,061
At 31 March 2015		609,477			609,477
Depreciation
At 1 April 2014		60,149			60,149
Charge for the year		30,358			30,358
At 31 March 2015		90,507			90,507
Net book value
At 31 March 2015		518,970			518,970
At 31 March 2014		107,267			107,267

3

Creditors

Included in the creditors are the following amounts due after more than five years:

		2015 £			2014 £
After more than five years by instalments		288,389			-

4	Share capital

Allotted, called up and fully paid shares

	2015						2014
		No.			£			No.			£
Ordinary of £1 each		2			2			2			2

Page 5