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Registered number: 06789608
GJR (Healthcare) Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06789608
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,427,851 -
Investments 5 2,586,848 2,586,848
10,014,699 2,586,848
CURRENT ASSETS
Debtors 6 2,727 41
2,727 41
Creditors: Amounts Falling Due Within One Year 7 (3,407 ) (3,407 )
NET CURRENT ASSETS (LIABILITIES) (680 ) (3,366 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,014,019 2,583,482
Creditors: Amounts Falling Due After More Than One Year 8 (9,582,277 ) (2,127,547 )
NET ASSETS 431,742 455,935
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 430,742 454,935
SHAREHOLDERS' FUNDS 431,742 455,935
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 R Adams
Director
19/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 1,000 456,940 457,940
Loss for the year and total comprehensive income - (2,005 ) (2,005)
As at 31 March 2024 and 1 April 2024 1,000 454,935 455,935
Loss for the year and total comprehensive income - (24,193 ) (24,193)
As at 31 March 2025 1,000 430,742 431,742
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GJR (Healthcare) Limited is a private company, limited by shares, incorporated in Engalnd & Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The accounts are prepared in the 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.
Group accounts not prepared
The company has not prepared consolidated accounts , as it is parent of a small group.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
The principal accounting policies applied in the preparation of these financial statements are set out below.
The policies have been consistently applied to all years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared 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 (as applicable to companies subject to the small companies' regime).
2.4. 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:
Freehold 1% Straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% and 8% reducing balance
Computer Equipment 15% reducing balance
    Land 
              NIL
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method.
Dividends on equity securities are recognised in income when receivable.
2.7. Trade debtors and other debtors
Debtors with no stated interest rate and receivable 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.
2.8. Trade creditors and other creditors
Creditors with no stated interest rate and payble 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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 -
Additions 7,451,211
As at 31 March 2025 7,451,211
Depreciation
As at 1 April 2024 -
Provided during the period 23,360
As at 31 March 2025 23,360
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 7,427,851
As at 1 April 2024 -
5. Investments
Subsidiaries
£
Cost
As at 1 April 2024 2,586,848
As at 31 March 2025 2,586,848
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 2,586,848
As at 1 April 2024 2,586,848
Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking                                Registered office  Holding                           Proportion of voting rights and shares held 
                                                                                                                          2025                                          2024
Rosebank Nursing Homes Limited  England                  Ordinary shares                100%                                        100%
Subsidiary undertakings 
Rosebank Nursing Homes Limited
The principal activity of Rosebank Nursing Homes Limited is that of a care home.
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 41 41
Due after more than one year
Other debtors 2,686 -
2,727 41
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,407 3,407
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 9,582,277 2,127,547
Page 5
Page 6
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Contingent Liabilities
Financial commitments, guarantees and contingencies 
The bank loan in Premium Care Homes Limited, a related party, has been secured by a fixed and floating charge against the company's assets.
11. Related Party Transactions
Loans from related parties 
At the end of the financial year, the Company owed £2,098,137 (2024 : £2,105,938) to its subsidiary company Rosebank Nursing Homes Limited, £7,460,013 to its immediate parent company, £2,518 to the ultimate parent company and £21,609 (2024 : £21,609) is owed to other related parties.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent is Premium Care Homes Limited, incorporated in England.
The ultimate parent is Premium Care Group Limited, incorporated in England.
13. Audit Information
The auditor's report on the accounts of GJR (Healthcare) Limited for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Stephen Hunt FCA (Senior Statutory Auditor) for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor , Statutory Auditor.
Duncan & Toplis Audit Limited, Statutory Auditor
3rd Floor Marlborough House
298 Regents Park Road,
Finchley
London
N3 2SZ
Page 6