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Company registration number: 08771215
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 NOVEMBER 2025
| JOY CARING SERVICES LTD
JOY CARING SERVICES LTD |  |
COMPANY INFORMATION
Director | E Chiremba
Registered number | 08771215
Registered office | Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
JOY CARING SERVICES LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
JOY CARING SERVICES LTD REGISTERED NUMBER:08771215 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible Fixed Assets | 4 |  | 1,551,414 |  | 15,466
|  |  | 1,551,414 |  | 15,466
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 413,871 |  | 219,378 |
Cash at bank and in hand |  | 49,276 |  | 740,158 |
|  | 463,147 |  | 959,536 |
Creditors: amounts falling due within one year | 6 | (355,270) |  | (104,718) |
Net current assets |  |  | 107,877 |  | 854,818
Total assets less current liabilities |  |  | 1,659,291 |  | 870,284
Creditors: amounts falling due after more than one year |  |  | (839,083) |  | -
Net assets |  |  | 820,208 |  | 870,284
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 820,207 |  | 870,283
|  |  | 820,208 |  | 870,284
Page 1
JOY CARING SERVICES LTD REGISTERED NUMBER:08771215 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers 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 director acknowledges her 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 income and retained earnings 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:
................................................ E Chiremba
Director
Date: 2 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
JOY CARING SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | Statutory information
Joy Caring Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | 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:
| 2.2 | 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.
| 2.3 | Rental income
Rental income is recognised on a straight-line basis over the year in which the rental relates.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
JOY CARING SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | 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:
|  |  |  | Freehold property | - |  |
|  |  |  | Motor vehicles | - | 33% | on cost
|  |  |  | Computer equipment | - | 33% | on cost
|  |  |  | Improvements to property | - | 33% | on cost
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.
| 2.7 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Page 4
JOY CARING SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.
3. | Employees
| The average monthly number of employees, including directors, during the year was 49 (2024 - 53).
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Computer equipment | Improvemts. to property | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2024 | - | 43,715 | 9,034 | 66,165 | 118,914
| Additions | 1,544,644 | - | 2,000 | - | 1,546,644
| At 30 November 2025 | 1,544,644 | 43,715 | 11,034 | 66,165 | 1,665,558
| Depreciation |  |  |  |  |
| At 1 December 2024 | - | 36,466 | 8,184 | 58,798 | 103,448
| Charge for the year on owned assets | - | 6,805 | 1,291 | 2,600 | 10,696
| At 30 November 2025 | - | 43,271 | 9,475 | 61,398 | 114,144
| Net book value |  |  |  |  |
| At 30 November 2025 | 1,544,644 | 444 | 1,559 | 4,767 | 1,551,414
| At 30 November 2024 | - | 7,249 | 850 | 7,367 | 15,466
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 316,486 | 144,140
| Other debtors | 14,152 | 15,453
| Prepayments and accrued income | 83,233 | 59,785
|  | 413,871 | 219,378
Page 5
JOY CARING SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 72,559 | -
| Other loans | 16,438 | -
| Trade creditors | 102,268 | 5,832
| Corporation tax | 2 | 66,261
| Other taxation and social security | 48,779 | 1,290
| Other creditors | 67,884 | 268
| Accruals and deferred income | 47,340 | 31,067
|  | 355,270 | 104,718
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 72,559 | -
|  | 72,559 | -
| Details of security provided:
Bank loans are secured by way of a charge over the properties of the company.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 755,521 | -
| Other loans | 83,562 | -
|  | 839,083 | -
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 755,521 | -
|  | 755,521 | -
| Details of security provided:
Bank loans are secured by way of a charge over the properties of the company. Page 6
JOY CARING SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 72,559 | -
| Other loans | 16,438 | -
|  | 88,997 | -
| Amounts falling due 1-2 years |  |
| Bank loans | 72,559 | -
| Other loans | 32,877 | -
|  | 105,436 | -
| Amounts falling due 2-5 years |  |
| Bank loans | 217,678 | -
| Other loans | 49,315 | -
|  | 266,993 | -
| Amounts falling due after more than 5 years |  |
| Bank loans | 465,284 | -
| Other loans | 1,370 | -
|  | 466,654 | -
|  | 928,080 | -
9. | Related party transactions
| At the reporting date the company owed £58,827 (2024: £268) to the director. The balance can be found within creditors due within one year and no interest is being charged on this.
Page 7