Janes Care Homes Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 04825383

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,000		48,000
Tangible Assets	5		129,521		131,229

			168,521		179,229
CURRENT ASSETS
Debtors	6	822,760		726,466
Cash at bank and in hand		44,346		29,369

		867,106		755,835
Creditors: Amounts Falling Due Within One Year	7	(348,378 )		(292,898 )

NET CURRENT ASSETS (LIABILITIES)			518,728		462,937

TOTAL ASSETS LESS CURRENT LIABILITIES			687,249		642,166

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,668 )		(13,170 )

NET ASSETS			675,581		628,996

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			674,581		627,996

SHAREHOLDERS' FUNDS			675,581		628,996

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M K Janes

Director

14/11/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Janes Care Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04825383 . The registered office is 6b Parkway Porters Wood, St. Albans, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

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

2.6. 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.

2.7. Pensions

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.

2.8. 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. Average Number of Employees

Average number of employees, including directors, during the year was: 52 (2024: 54)

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Janes Care Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	332,050

As at 31 March 2025	332,050

Amortisation
As at 1 April 2024	284,050
Provided during the period	9,000

As at 31 March 2025	293,050

Net Book Value
As at 31 March 2025	39,000

As at 1 April 2024	48,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	35,220	38,760	456,602	530,582
Additions	14,600	-	21,960	36,560

As at 31 March 2025	49,820	38,760	478,562	567,142

Depreciation
As at 1 April 2024	2,935	26,497	369,921	399,353
Provided during the period	10,292	3,065	24,911	38,268

As at 31 March 2025	13,227	29,562	394,832	437,621

Net Book Value
As at 31 March 2025	36,593	9,198	83,730	129,521

As at 1 April 2024	32,285	12,263	86,681	131,229

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,364	107,067
Prepayments and accrued income	6,240	5,430
Amounts owed by associates	785,156	613,969

	822,760	726,466

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Janes Care Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,344	22,978
Bank loans and overdrafts	-	6,891
Corporation tax	14,538	13,663
Other taxes and social security	37,941	17,879
Accruals and deferred income	24,668	85,960
Amounts owed to associates	269,887	145,527

	348,378	292,898

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group per section 33.1A of FRS102.

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