JK Healthcare Limited

	Page
Strategic Report	1—2
Director's Report	3
Independent Auditor's Report	4—6
Profit and Loss Account	7
Statement of Comprehensive Income	8
Balance Sheet	9
Statement of Changes in Equity	10
Notes to the Financial Statements	11—17

The director presents his strategic report for the year ended 31 March 2025.

Review of the Business

The company operates 5 care homes in East and Southeast of England.

Whilst the accounts reported a loss of £605k, this is after incurring expenditure of over £900k in upgrading and refurbishing its homes. Since the financial year end the company’s results have significantly improved, as the upgraded facilities generate higher occupancy, and higher fee rates from residents. The company is still undergoing a review of its cost base and expect further efficiencies to be made in the future with the forecast results significantly improving further over the next twelve months. The managing director is of the opinion that the company is now in a good position where it can further consolidate and focus on profitability, strengthening its balance sheet and return and reverse the deficiency on shareholders funds in the near future.

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs	Unit	2025	2024
Turnover	£	11,996,797	7,809,251
Gross margin	%	38	37
Loss before tax	£	(605,399)	(92,747)
Net liabilities	£	(453,069)	(157,030)
EBITDA Profit/(loss)	£	(262,573)	174,961

Principal Risks and Uncertainties

The company's principal risks and uncertainties which affect the business and financial performance are regularly reviewed.

The director continue to assess the risk facing the company and its subsidiaries in both securing new business and maintaining existing relationships key to the group's future.

Future Developments

The company continues to improve its financial performance, with main focus on improvement of occupancy levels and tight controls on spending.

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JK Healthcare Limited

Strategic Report (continued)

For The Year Ended 31 March 2025

Financial Instruments

Objectives and policies

Price risk, credit risk, liquidity risk and cash flow risk

The main financial risks, to which the company has exposure, are liquidity, credit risk and competition. The company's senior management oversees the management of these risks.

Liquidity risk

Whilst ensuring sufficient liquid resources to meet its business operating needs, the company manages its cash flow and borrowing requirements in the best way possible so as to minimise interest expenditure.

Credit risk

The company's trade debtors are reviewed on a regular basis and provision for doubtful debts is made when necessary.

Price risk

Expenditure made by the company is authorised by management prior to it being made so as to ensure the best prices are being paid for the required goods and services.

Changes in legislation

The company and its subsidiaries monitor changes in legislation that could affect their industry and adapts its policies accordingly.

Competition

The company's main competitors are other care homes.

On behalf of the board

Mr R Adams

Director

19/12/2025

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JK Healthcare Limited

Company No. 06071347

Director's Report For The Year Ended 31 March 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 March 2025.

Principal Activity

The principal activity of the company is that of operating care homes.

No dividends were distributed for the year ended 31 March 2025.

Directors

The director who held office during the year were as follows:

Mr R Adams

R Sideras (resigned 1 October 2024)

Statement of Director's Responsibilities

The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information (as defined by section 418 of the Companies Act 2006) of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

On behalf of the board

Mr R Adams

Director

19/12/2025

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Independent Auditor's Report

to the Members of

JK Healthcare Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of JK Healthcare Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. 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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The directors are sponsible for the other information. The other information comprises the information in the Directors Report, but does not include the financial statements and our Independent Auditors Report thereon.

Our opinion on the financial statements does not cover the other information, and except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that here is a material misstatement of the other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

JK Healthcare Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We have identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial experience, knowledge of the sector, a review of regulatory and legal correspondence and through discussions with Directors and other management obtained as part of the work required by auditing standards. We have also discussed with the Directors and other management the policies and procedures relating to compliance with laws and regulations. We communicated laws and regulations throughout the team and remained alert to any indications of non-compliance throughout the audit.

The potential impact of different laws and regulations varies considerably. Firstly, the company is subject to laws and regulations that directly impact the financial statements (for example financial reporting legislation) and we have assessed the extent of compliance with such laws as part of our financial statements audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgemental areas of the financial statements such as depreciation of fixed assets, as well as the risk of inappropriate journal entries to increase reported profitability. Audit procedures performed by the engagement team included the identification and testing of material and unusual journal entries and challenging management on key accounting estimates, assumptions and judgements made in the preparation of the financial statements. We carried out detailed substantive tests on accounting estimates, including reviewing the methods used by management to make those estimates, re-performing the calculation, and reviewing the outcome of prior year estimates.

Secondly, the company is subject to other laws and regulations where the consequence for non-compliance could have a material effect on the amounts or disclosures in the financial statements. We identified the following areas as those most likely to have such an effect: Health and Safety regulations and Employment laws. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Directors and other management and inspection. Through these procedures, if we became aware of any non-compliance, we considered the impact on the procedures performed on the related financial statement items.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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Independent Auditor's Report (continued)

to the Members of

JK Healthcare Limited

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Hunt FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited , Statutory Auditor

22/12/2025

Duncan & Toplis Audit Limited

3rd Floor Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

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JK Healthcare Limited

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER	4	11,996,797	7,809,251
Cost of sales		(7,498,522 )	(4,913,381 )

GROSS PROFIT		4,498,275	2,895,870

Administrative expenses		(5,073,721 )	(2,981,589 )

OPERATING LOSS	5	(575,446 )	(85,719 )
Interest payable and similar charges	9	(29,953 )	(7,028 )

LOSS BEFORE TAXATION		(605,399 )	(92,747 )
Tax on Loss	10	309,360	(36,104 )

LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR		(296,039 )	(128,851 )

The notes on pages 11 to 17 form part of these financial statements.

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JK Healthcare Limited

Statement of Comprehensive Income

For The Year Ended 31 March 2025

Statement of Comprehensive Income

	2025	2024
	£	£
LOSS FOR THE FINANCIAL YEAR	(296,039 )	(128,851 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	(296,039 )	(128,851 )

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JK Healthcare Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06071347

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	11		1,616,745		1,848,387
Tangible Assets	12		950,285		1,005,816

			2,567,030		2,854,203
CURRENT ASSETS
Debtors	13	2,122,878		1,946,913
Cash at bank and in hand		709,491		569,374

		2,832,369		2,516,287
Creditors: Amounts Falling Due Within One Year	14	(1,182,786 )		(1,668,302 )

NET CURRENT ASSETS (LIABILITIES)			1,649,583		847,985

TOTAL ASSETS LESS CURRENT LIABILITIES			4,216,613		3,702,188

Creditors: Amounts Falling Due After More Than One Year	15		(4,669,682 )		(3,859,218 )

NET LIABILITIES			(453,069 )		(157,030 )

CAPITAL AND RESERVES
Called up share capital	16		100		100
Profit and Loss Account			(453,169 )		(157,130 )

SHAREHOLDERS' FUNDS			(453,069)		(157,030)

The financial statements were approved by the director, authorised for issue and were signed by:

Mr R Adams

Director

19/12/2025

The notes on pages 11 to 17 form part of these financial statements.

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JK Healthcare Limited

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	(28,279 )	(28,179)
Loss for the year and total comprehensive income	-	(128,851 )	(128,851)

As at 31 March 2024 and 1 April 2024	100	(157,130 )	(157,030)


Loss for the year and total comprehensive income	-	(296,039 )	(296,039)

As at 31 March 2025	100	(453,169 )	(453,069)

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JK Healthcare Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Statutory information

JK Healthcare Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared in the company's functional currency of British Pounds (£) and rounded to the nearest £1.

Name of parent of group

These financial statements are consolidated in the financial statements of Premium Care Group Limited.

The financial statements of Premium Care Group Limited may be obtained from the registered office.

3.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis which is dependent upon the continuing support of group companies and companies under common control.

The company operates 5 care homes. During the year, the company has invested significant sums to upgrade, repair and modernise the homes with the strategy to improve profitability and maximise returns for the company and group. At the year end the company had net current assets of £1,649,583 and had net liabilities of £453,069. In addition, the company made a loss of £296,039 in the period under review.

The consolidated strategy has the aim of further improving of occupancy levels, increasing revenue and profits, rationalisation of costs base without compromising standards, whilst focussing on maintaining high occupancy rates, employing and maintaining best staff, and increasing fees to counter increase in salary costs.

The Managing Director therefore considers the going concern basis as appropriate.

3.3. Significant judgements and estimations

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standards 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the medium companies' regime).

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3.4. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

- the amount of revenue can be reliably measured;

- it is probable that future economic benefits will flow to the entity;

- specific criteria have been met for each of the company's activities.

3.5. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Assets class	Amortisation method and rate
Goodwill	Over 10 years

3.6. Tangible Fixed Assets and Depreciation

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Leasehold	4% straight line
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% and 8% reducing balance
Computer Equipment	15% reducing balance

3.7. Leasing and Hire Purchase Contracts

Leases in which substantially all risks and rewards of ownership are retained by the lessor are classified as operating leases.

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

3.8. Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and all call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3.9. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to the items recognised in other comprehensive income or directly in equity.

Current and deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax rates that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.10. Trade debtors and other debtors

Debtors with no stated interest rate and receivable within one year are recorded ta transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.11. Trade creditors and other creditors

Creditors with no stated interest rate and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.12. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividends distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are paid.

4. Turnover

Analysis of turnover by geographical market is as follows:

	2025	2024
	£	£
United Kingdom	11,996,797	7,809,251

	11,996,797	7,809,251

5. Operating Loss

The operating loss is stated after charging:

	2025	2024
	£	£
Depreciation of tangible fixed assets	81,231	92,645
Amortisation of intangible fixed assets	231,642	168,035

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	6,300	5,925

7. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	6,120,103	3,742,774
Social security costs	562,712	326,484
Other pension costs	111,431	76,827

	6,794,246	4,146,085

8. Average Number of Employees

Average number of employees, including directors, during the year was: 232 (2024: 219)

9. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	29,953	7,028

10. Tax on Profit

	2025	2024
The tax (credit)/charge on the loss for the year was as follows:
	£	£
Current tax
UK Corporation Tax	-	(26,808 )
Deferred Tax
Deferred taxation	(309,360 )	62,912


Total tax charge for the period	(309,360 )	36,104


The actual (credit)/charge for the year can be reconciled to the expected credit for the year based on the loss and the standard rate of corporation tax as follows:
	2025	2024
	£	£
Profit before tax	(605,399)	(92,747)

Tax on profit at 25% (UK standard rate)	(151,350 )	(23,187 )
Expenses not deductible for tax purposes	88,032	(3,621 )

...CONTINUED

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Tax losses utilised	68,364	-
Capital allowances	(5,046 )	-
Deferred tax from unrecognised timing difference from a prior period	(309,360 )	62,912

Total tax charge for the period	(309,360)	36,104

11. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	2,016,422

As at 31 March 2025	2,016,422

Amortisation
As at 1 April 2024	168,035
Provided during the period	231,642

As at 31 March 2025	399,677

Net Book Value
As at 31 March 2025	1,616,745

As at 1 April 2024	1,848,387

12. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	488,364	51,691	20,185	856,650	1,416,890
Additions	-	-	6,500	19,200	25,700

As at 31 March 2025	488,364	51,691	26,685	875,850	1,442,590

Depreciation
As at 1 April 2024	28,413	14,345	6,040	362,276	411,074
Provided during the period	19,535	5,604	4,122	51,970	81,231

As at 31 March 2025	47,948	19,949	10,162	414,246	492,305

Net Book Value
As at 31 March 2025	440,416	31,742	16,523	461,604	950,285

As at 1 April 2024	459,951	37,346	14,145	494,374	1,005,816

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

13. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	343,019	1,175,152
Other debtors	94,919	32,480

	437,938	1,207,632
Due after more than one year
Amounts owed by group undertakings	1,150,781	514,482
Other debtors	534,159	224,799

	1,684,940	739,281

	2,122,878	1,946,913

14. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	120,022	101,738
Other creditors	698,253	351,836
Taxation and social security	122,652	113,769
Accruals and deferred income	241,859	1,100,959

	1,182,786	1,668,302

15. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to group undertakings	4,669,682	3,859,218

16. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
6 Ordinary A shares of £ 1.00 each	6	6
49 Ordinary B shares of £ 1.00 each	49	49
45 Ordinary C shares of £ 1.00 each	45	45

	100	100

17. Contingent Liabilities

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £6,609,977 (2024 - £6,448,084)

18. Pension Commitments

Assets of the company's pension scheme are held separately in an independently administered fund. As the financial reporting date the company had pension commitments of £21,129 (2024: £22,411).

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JK Healthcare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

19. Related Party Disclosures

Creditors includes an amount of £4,114,126 (2024 : £3,859,218) due to related parties.

Debtors include an amount of £595,225 (2024 : £514,482) due from related parties.

20. Controlling Parties

The company's immediate parent is Premium Care Properties Limited, incorporated in England.

The ultimate parent is Premium Care Group Limited, incorporated in England.

The parent of the largest group in which these financial statements are consolidated is Premium Care Group Limited.

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