JDH Medical Limited Filleted accounts for Companies House (small and micro)

JDH MEDICAL LIMITED - Company Information

false false false false false false false false false true false false false false false false false No description of principal activity 2016-11-09 Sage Accounts Production Advanced 2018 - FRS 609 609 122 122 487 xbrli:pure xbrli:shares iso4217:GBP 10470059 2016-11-09 2017-11-30 10470059 2017-11-30 10470059 bus:Director1 2016-11-09 2017-11-30 10470059 core:ShareCapital 2016-11-09 2017-11-30 10470059 core:RetainedEarningsAccumulatedLosses 2016-11-09 2017-11-30 10470059 core:WithinOneYear 2017-11-30 10470059 core:ShareCapital 2017-11-30 10470059 core:RetainedEarningsAccumulatedLosses 2017-11-30 10470059 bus:SmallEntities 2016-11-09 2017-11-30 10470059 bus:AuditExemptWithAccountantsReport 2016-11-09 2017-11-30 10470059 bus:FullAccounts 2016-11-09 2017-11-30 10470059 bus:SmallCompaniesRegimeForAccounts 2016-11-09 2017-11-30 10470059 bus:PrivateLimitedCompanyLtd 2016-11-09 2017-11-30 10470059 core:ComputerEquipment 2016-11-09 2017-11-30 10470059 core:ComputerEquipment 2017-11-30

COMPANY REGISTRATION NUMBER: 10470059

JDH Medical Limited

Filleted Unaudited Financial Statements

30 November 2017

JDH Medical Limited

Financial Statements

Period from 9 November 2016 to 30 November 2017

Contents	Page

Statement of financial position	1

Statement of changes in equity	2

Notes to the financial statements	3

JDH Medical Limited

Statement of Financial Position

30 November 2017

	30 Nov 17
Note	£

Fixed assets

Tangible assets	4	487

Current assets

Cash at bank and in hand	4,441

Creditors: amounts falling due within one year	5	4,086
		-------
Net current assets		355
		----
Total assets less current liabilities		842
		----
Net assets		842
		----

Capital and reserves

Called up share capital	100
Profit and loss account	742
	----
Shareholders funds	842
	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 30 November 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 June 2018 , and are signed on behalf of the board by:

Dr J Hamilton
Director

Company registration number: 10470059

JDH Medical Limited

Statement of Changes in Equity

Period from 9 November 2016 to 30 November 2017

	Called up share capital	Profit and loss account	Total
	£	£	£
At 9 November 2016	–	–	–

Profit for the period		742	742
	----	----	----
Total comprehensive income for the period	–	742	742

Issue of shares	100	–	100
	----	----	----
Total investments by and distributions to owners	100	–	100

	----	----	----
At 30 November 2017	100	742	842
	----	----	----

JDH Medical Limited

Notes to the Financial Statements

Period from 9 November 2016 to 30 November 2017

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Employee numbers

The average number of persons employed by the company during the year amounted to 1.

4. Tangible assets

	Equipment
	£
Cost
At 9 November 2016	–
Additions	609
	----
At 30 November 2017	609
	----
Depreciation
At 9 November 2016	–
Charge for the period	122
	----
At 30 November 2017	122
	----
Carrying amount
At 30 November 2017	487
	----

5. Creditors: amounts falling due within one year

	30 Nov 17
	£
Corporation tax	61
Other creditors	4,025
	-------
	4,086
	-------