The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

S & A Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Oakwood Chase, Hornchurch, Essex, RM11 3JT.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a period of not less than 12 months following the approval of these financial statements. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for the provision of residential care for the elderly.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company only has basic financial instruments at amortised cost, with no financial instruments classified as other or basic instrument measured at fair value.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

The average monthly number of persons (including directors) employed by the company during the year was: 46 (2024: 43).

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Included in other creditors at the balance sheet date are outstanding pension contributions of £3,684 (2024: £3,980).

During the year the company paid £175,000 (2024: £175,000) to its parent company SJR Care Limited in respect of rent. Also during the year the company incurred costs of £4,771 (2024: £4,518) on behalf of SJR Care Limited. At the year end the company was owed £99,349 (2024: £375,543) from SJR Care Limited, which is included in amounts owed from group undertakings. During the year dividends of £1,000,000 (2024: £74,000) were paid to SJR Care Limited.

At the year end the company was owed £314,514 (2024: £339,514) from SA & JO Care Limited, a company under the control of the director Mr D.S. Rai, which is included in other debtors.

At the year end the company was owed £nil (2024: £213,960) from Portland Nursing Home Partnership, an entity under which the director Mr D.S. Rai has control, which is included in other debtors.

The company has given a debenture to Lloyds Bank PLC in respect of the loan granted by them to SJR Care Limited. The bank loan is secured by:

(1) an omnibus guarantee and set off agreement among the Bank, S & A Care Limited and SJR Care Limited together with such other security as the Bank may from time to time hold in respect of the debts and liabilities of any guarantor to the Bank;

(2) an unlimited debenture from SJR Care Limited;

(3) an unlimited debenture from S & A Care Limited;

(4) a first legal charge from SJR Care Limited over the freehold land and buildings at The Beeches Care Home; and

(5) an all monies guarantee from David Rai for a principal amount of £300,000 plus interest and other costs as detailed in the guarantee and in respect of your debts and liabilities to the Bank together with other security as the Bank may from time to time hold for the debts and liabilities of the guarantor to the Bank.