Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31false88false2024-04-01Residential nursing care facilities72falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10877826 2024-04-01 2025-03-31 10877826 2023-04-01 2024-03-31 10877826 2025-03-31 10877826 2024-03-31 10877826 2023-04-01 10877826 c:Director2 2024-04-01 2025-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2025-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2024-03-31 10877826 d:PlantMachinery 2024-04-01 2025-03-31 10877826 d:PlantMachinery 2025-03-31 10877826 d:PlantMachinery 2024-03-31 10877826 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10877826 d:FurnitureFittings 2024-04-01 2025-03-31 10877826 d:FurnitureFittings 2025-03-31 10877826 d:FurnitureFittings 2024-03-31 10877826 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10877826 d:OfficeEquipment 2024-04-01 2025-03-31 10877826 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10877826 d:Goodwill 2024-04-01 2025-03-31 10877826 d:Goodwill 2025-03-31 10877826 d:Goodwill 2024-03-31 10877826 d:CurrentFinancialInstruments 2025-03-31 10877826 d:CurrentFinancialInstruments 2024-03-31 10877826 d:Non-currentFinancialInstruments 2025-03-31 10877826 d:Non-currentFinancialInstruments 2024-03-31 10877826 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10877826 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10877826 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 10877826 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10877826 d:ShareCapital 2025-03-31 10877826 d:ShareCapital 2024-03-31 10877826 d:ShareCapital 2023-04-01 10877826 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2025-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2024-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2023-04-01 10877826 c:FRS102 2024-04-01 2025-03-31 10877826 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10877826 c:FullAccounts 2024-04-01 2025-03-31 10877826 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10877826 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 10877826 d:Goodwill d:OwnedIntangibleAssets 2024-04-01 2025-03-31 10877826 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 10877826









JESMUND CARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
JESMUND CARE LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JESMUND CARE LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
9 June 2025
Page 1

 
JESMUND CARE LIMITED
REGISTERED NUMBER: 10877826

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 3 
336,000
192,000

Tangible assets
 4 
3,641,361
2,300,196

  
3,977,361
2,492,196

Current assets
  

Debtors: amounts falling due within one year
 5 
68,916
69,614

Cash at bank and in hand
 6 
425,377
365,405

  
494,293
435,019

Creditors: amounts falling due within one year
 7 
(320,663)
(259,548)

Net current assets
  
 
 
173,630
 
 
175,471

Total assets less current liabilities
  
4,150,991
2,667,667

Creditors: amounts falling due after more than one year
 8 
(1,933,495)
(992,420)

  

Net assets
  
2,217,496
1,675,247


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
2,217,494
1,675,245

  
2,217,496
1,675,247


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 
Page 2

 
JESMUND CARE LIMITED
REGISTERED NUMBER: 10877826
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025





................................................
Praveen Modha
Director

Date: 9 June 2025

The notes on pages 5 to 9 form part of these financial statements.
Page 3

 

 
JESMUND CARE LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 April 2023
2
1,275,158
1,275,160





Profit for the year
-
400,087
400,087





At 1 April 2024
2
1,675,245
1,675,247





Profit for the year
-
560,249
560,249


Dividends: Equity capital
-
(18,000)
(18,000)



At 31 March 2025
2
2,217,494
2,217,496



The notes on pages 5 to 9 form part of these financial statements.
Page 4

 
JESMUND CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 5

 
JESMUND CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
1.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
2%
Plant and machinery
-
2%
Office equipment
-
2%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 6

 
JESMUND CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


Employees

The average monthly number of employees, including directors, during the year was 88 (2024 - 72).


3.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
830,000


Additions
300,000



At 31 March 2025

1,130,000



Amortisation


At 1 April 2024
638,000


Charge for the year on owned assets
156,000



At 31 March 2025

794,000



Net book value



At 31 March 2025
336,000



At 31 March 2024
192,000



Page 7

 
JESMUND CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Land and Buildings
Equipments
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2024
2,163,611
111,408
338,936
2,613,955


Additions
1,219,302
-
217,313
1,436,615



At 31 March 2025

3,382,913
111,408
556,249
4,050,570



Depreciation


At 1 April 2024
215,705
72,103
25,951
313,759


Charge for the year on owned assets
67,658
16,948
10,844
95,450



At 31 March 2025

283,363
89,051
36,795
409,209



Net book value



At 31 March 2025
3,099,550
22,357
519,454
3,641,361



At 31 March 2024
1,947,906
39,305
312,985
2,300,196


5.


Debtors

2025
2024
£
£


Other debtors
6,000
14,600

Prepayments and accrued income
62,916
55,014

68,916
69,614



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
425,377
365,405

425,377
365,405


Page 8

 
JESMUND CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
213,583
192,458

Other taxation and social security
49,221
27,024

Other creditors
33,362
26,951

Accruals and deferred income
24,497
13,115

320,663
259,548



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
890,398
-

Other creditors
1,043,097
992,420

1,933,495
992,420


 
Page 9