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Registered number: 13727976
Premium Care Properties Limited
Strategic Report, Director's Report and
Financial Statements
For The Year Ended 31 March 2025
Premium Care Properties Limited
Contents
Contents
Page
Strategic Report 1
Director's Report 2—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—15
Page 1
Premium Care Properties Limited
Strategic Report
For The Year Ended 31 March 2025
Strategic Report
The director presents his strategic report for the year ended 31 March 2025.
Principal Activity
The principal activity of the company is that of a holding company.
No dividends were distributed for the year ended 31 March 2025.
Review of the Business
The company has one wholly owned subsidiary who, in turn, operates 5 care homes.
The Managing Director is pleased with the results and forecasts for the company and its subsidiary, and expect the position of the company and its subsidiary to continue to improve significantly in the future.
As a holding company there are no Key Performance Indicators (KPI's) for the company.
Principal Risks and Uncertainties
The company's principal risks and uncertainties which affect the business and financial performance are regularly reviewed.
The company's principal financial instruments comprise loan and other finance facilities. The main purpose of these financial instruments is to fund the company's operations as well as to manage working capital and liquidity.
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.
On behalf of the board
Mr R Adams
Director
19/12/2025
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Premium Care Properties Limited
Company No. 13727976
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.
Financial Instruments
Objectives and policies
Price risk, credit risk, liquidity risk and cash flow risk
The main financial risks, to which the company and its subsidiary have exposure, are interest rate, liquidity, credit risk and competition. The company and its subsidiary senior management oversees the management of these risks.
Liquidity risk
Whilst ensuring sufficient liquid resources to meet its business operating needs, the company and its subsidiary manages its cash flow and borrowing requirements in the best way possible so as to minimize interest expenditure.
Credit risk
The company and its subsidiary trade debtors are reviewed on a regular basis and provision for doubtful debts is made when necessary.
Price risk
Expenditure made by the company and its subsidiary 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 subsidiary monitor changes in legislation that could affect their industry and adapts its policies accordingly.
Competition
The company and its subsidiary main competitors are other care homes.
Directors
The director who held office during the year were as follows:
Mr R Adams
R Sideras (resigned 1 October 2024)
Matters covered in the Strategic Report
Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the director consider them to be of strategic importance to the business.
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 and applicable law). 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;
  • 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Premium Care Properties Limited
Director's Report (continued)
For The Year Ended 31 March 2025
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 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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Page 4
Independent Auditor's Report
to the Members of
Premium Care Properties Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Premium Care Properties 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 responsible 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
Premium Care Properties 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 2—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.
Page 5
Page 6
Independent Auditor's Report (continued)
to the Members of
Premium Care Properties 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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Premium Care Properties Limited
Profit and Loss Account
For The Year Ended 31 March 2025
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 4 128,000 128,000
Cost of sales (128,000 ) (128,000 )
GROSS PROFIT - -
Administrative expenses (3,251 ) (71,293 )
OPERATING LOSS AND LOSS BEFORE TAXATION (3,251 ) (71,293 )
Tax on Loss 7 3,709 -
PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR 458 (71,293 )
The notes on pages 11 to 15 form part of these financial statements.
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Premium Care Properties Limited
Statement of Comprehensive Income
For The Year Ended 31 March 2025
Statement of Comprehensive Income
2025 2024
£ £
PROFIT FOR THE FINANCIAL YEAR 458 (71,293 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 458 (71,293 )
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Premium Care Properties Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13727976
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 8 1,563,327 1,563,327
1,563,327 1,563,327
CURRENT ASSETS
Debtors 9 3,709 873
Cash at bank and in hand 100 100
3,809 973
Creditors: Amounts Falling Due Within One Year 10 (2,400 ) (87,077 )
NET CURRENT ASSETS (LIABILITIES) 1,409 (86,104 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,564,736 1,477,223
Creditors: Amounts Falling Due After More Than One Year 11 (1,648,494 ) (1,561,439 )
NET LIABILITIES (83,758 ) (84,216 )
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account (83,858 ) (84,316 )
SHAREHOLDERS' FUNDS (83,758) (84,216)
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 15 form part of these financial statements.
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Premium Care Properties 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 (13,023 ) (12,923)
Loss for the year and total comprehensive income - (71,293 ) (71,293)
As at 31 March 2024 and 1 April 2024 100 (84,316 ) (84,216)
Profit for the year and total comprehensive income - 458 458
As at 31 March 2025 100 (83,858 ) (83,758)
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Premium Care Properties Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Premium Care Properties 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.
Presentation currency of the financial statements is the Pound Stirling (£).
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 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 included in the consolidated accounts of its ultimate parent undertaking. 
3.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which is dependent upon the continuing financial support of group companies and companies under common control.
The company owns a care home operating subsidiary, which operates 5 homes. During the year, the subsidiary 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. 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 company made a loss before taxation of £3,251 in the period under review and had net liabilities of £83,758 due to administrative costs, which have to date been funded by financial support from creditors including group companies. It is anticipated that the company will report profits and a positive net asset position in the near future by the receipt of dividends from the subsidiary.
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.
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.
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Premium Care Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3.5. Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity are recognised in income when receivable.
3.6. 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 and loss on a straight-line basis over the period of lease.
3.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.8. 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.
3.9. 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.
3.10. 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.
3.11. 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.
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
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Premium Care Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. 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 2,300 2,200
6. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
7. Tax on Profit
The tax credit on the loss for the year was as follows:
Tax Rate 2025 2024
2025 2024 £ £
Current tax
UK Corporation Tax 25.0% 25.0% - -
Deferred Tax
Deferred taxation (3,709 ) -
Total tax charge for the period (3,709 ) -
The actual credit 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 (3,251) (71,293)
Tax on profit at 25% (UK standard rate) (813 ) (17,823 )
Tax losses utilised 813 17,823
Deferred tax from unrecognised timing difference from a prior period (3,709 ) -
Total tax charge for the period (3,709) -
8. Investments
Subsidiaries
£
Cost
As at 1 April 2024 1,563,327
As at 31 March 2025 1,563,327
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1,563,327
As at 1 April 2024 1,563,327
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Premium Care Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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
Subsidiary undertakings 
JK Healthcare Limited 
England
Ordinary shares 
100%                 100%
Subsidiary undertakings 
JK Healthcare Limited 
The principal activity of JK Healthcare Limited is operating care homes.
9. Debtors
2025 2024
£ £
Due within one year
Other debtors - 873
Due after more than one year
Other debtors 3,709 -
3,709 873
10. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors - 80,744
Accruals and deferred income 2,400 6,333
2,400 87,077
11. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 1,648,494 1,561,439
12. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
13. 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 £1,594,868 (2024 - £2,973,195)
14. Related Party Disclosures
Summary of transactions with entities with joint control or significant interest 
Creditors includes an amount of 1,648,494 (2024: £1,561,439) due to related parties.
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Premium Care Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
15. Controlling Parties
The ultimate parent is Premium Care Group Limited, incorporated in England and Wales.
These financial statements are available upon request from the registered office. 
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