GJR (Healthcare) Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 06789608 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2017

FOR

GJR (Healthcare) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors' Responsibilities Statement

7

Independent Chartered Accountants' Review Report

8

DIRECTORS:

Dr G Roberts

Mrs J A Roberts

SECRETARY:

Dr G Roberts

REGISTERED OFFICE:

14 Eaton Road

Branksome Park

Poole

Dorset

BH13 6DG

REGISTERED NUMBER:

06789608 (England and Wales)

ACCOUNTANTS:

C Wiltshire & Co

Chartered Accountants

17 Greenhill Street

Stratford upon Avon

CV37 6LF

FIXED ASSETS

Investments

3

2,586,848

2,586,848

CURRENT ASSETS

Debtors

4

26

2

CREDITORS

Amounts falling due within one year

5

6,491

4,318

NET CURRENT LIABILITIES

(6,465

)

(4,316

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,580,383

2,582,532

CREDITORS

Amounts falling due after more than one year

6

2,121,458

2,123,661

NET ASSETS

458,925

458,871

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

458,923

458,869

SHAREHOLDERS' FUNDS

458,925

458,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 22nd August 2018 and were signed on its behalf by:

Dr G Roberts - Director

1.	STATUTORY INFORMATION

GJR (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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2017

and 31st December 2017

2,586,848

NET BOOK VALUE

At 31st December 2017

2,586,848

At 31st December 2016

2,586,848

Details of subsidiary undertaking.

Percentage of issued share capital in Rosebank Nursing Homes Ltd

2017

2016

100

100

Principal activity is the operation of a care home for the elderly.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Other debtors

26

2

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Taxation and social security

13

10

Other creditors

6,478

4,308

6,491

4,318

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2017

2016

£

£

Amounts owed to group undertakings

1,721,458

1,643,661

Other creditors

400,000

480,000

2,121,458

2,123,661

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

400,000

480,000

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the financial year the Company charged £11,500 (2017 £13,650) by way of management

charges for services provided to its subsidiary company, Rosebank Nursing Homes Limited.

At the end of the financial year the Company owed £1,1,721,458 (2016 £1,643,661) to its subsidiary

company, Rosebank Nursing Homes Limited in respect of sums provided by that company.

During the financial year the Company received no dividends (2016 £nil) from its subsidiary

company, Rosebank Nursing Homes Limited.

8.	ULTIMATE CONTROLLING PARTY

Dr G Roberts, a director controls the Company by virtue of holding, together with his wife Mrs J

Roberts, who is also a director of the Company and their close family own 100% of the issued share

capital in the Company.

9.	TRANSACTIONS WITH DIRECTORS

At the end of the financial year the Company owed the following sums to the Directors of the

Company.

2017

2016

Directors' current account falling due within one year

5,300

3,767

Directors' loan account falling due within more than one year

400,000

480,000

405,300

483,767

The following reproduces the text of the report prepared for the directors and members in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act 2006, the

company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and

certain other primary statements and the Report of the Directors are not required to be filed with the

Registrar of Companies.

We confirm that as directors we have met our duty in accordance with the Companies Act 2006 to:

-	ensure that the company has kept proper accounting records;

-	prepare financial statements which give a true and fair view of the state of affairs of the company as at 31st December 2017 and of its profit for that period in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	follow the applicable accounting policies, subject to any material departures disclosed and explained in the notes to the financial statements.

ON BEHALF OF THE BOARD:

Dr G Roberts - Director

22nd August 2018

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

We have reviewed the financial statements of GJR (Healthcare) Limited for the year ended 31st December 2017, which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes 1 to 10. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

This report is made solely to the company's directors, as a body, in accordance with our terms of engagement. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report or the conclusions we have formed.

Directors' responsibility for the financial statements

As explained more fully in the Directors' Responsibilities Statement set out on page ten, the directors are

responsible for the preparation of the financial statements and for being satisfied that they give a true and

fair view.

Accountants' responsibility

Our responsibility is to express a conclusion based on our review of the financial statements. We

conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400

(Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH

09/13AAF 'Assurance review engagements on historical financial statements'. ISRE 2400 also requires us to

comply with the ICAEW Code of Ethics.

Scope of the assurance review

A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement.

We have performed additional procedures to those required under a compilation engagement. These

primarily consist of making enquiries of management and others within the entity, as appropriate, applying

analytical procedures and evaluating the evidence obtained. The procedures performed in a review are

substantially less than those performed in an audit conducted in accordance with International Standards

on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial

statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

-	so as to give a true and fair view of the state of the company's affairs as at 31st December 2017 and of its profit for the year then ended;

-	in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	in accordance with the requirements of the Companies Act 2006.

C Wiltshire & Co

Chartered Accountants

17 Greenhill Street

Stratford upon Avon

CV37 6LF

22nd August 2018