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REGISTERED NUMBER: 03680393 (England and Wales)

| Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Orchard Court Residential Home Limited |

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Orchard Court Residential Home Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | C D Clark

| REGISTERED OFFICE: | Suite One, First Floor

| Pattinson House

| Oak Park, East Road

| Sleaford

| Lincolnshire

| NG34 7EQ

| REGISTERED NUMBER: | 03680393 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Matthew Chadwick BA (Hons) FCA

| AUDITORS: | Wright Vigar Limited

| Statutory Auditors

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,066,047 |  | 2,999,012 |  |

CURRENT ASSETS

Debtors | 5 | 44,715 |  | 61,547 |  |

Cash at bank and in hand | 6,608 |  | 191 |  |

51,323 |  | 61,738 |  |

CREDITORS

Amounts falling due within one year | 6 | 257,520 |  | 296,554 |  |

NET CURRENT LIABILITIES | (206,197 | ) | (234,816 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,859,850 |  | 2,764,196 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (719,613 | ) | (638,786 | ) |

PROVISIONS FOR LIABILITIES | 8 | (395,746 | ) | (380,919 | ) |

NET ASSETS | 1,744,491 |  | 1,744,491 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Revaluation reserve | 10 | 1,743,391 |  | 1,743,391 |  |

Retained earnings | 100 |  | 100 |  |

SHAREHOLDERS' FUNDS | 1,744,491 |  | 1,744,491 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

C D Clark - Director

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Orchard Court Residential Home Limited 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

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Land and buildings | - | Straight line over 50 years

| Fixtures and fittings | - | Straight line over 4 years and straight line over 7 years

| In accordance with FRS102 section 17, freehold property has been measured on the revaluation model. All other classes of asset have been measured on the cost model.

| Included in cost or valuation of land and buildings is freehold land of £752,168 which is not being depreciated.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| Taxation

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

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| 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 profit or loss in the period to which they relate.

| Going concern

| Despite the balance sheet showing excess of current liabilities over current assets of £206,197 (2025: £234,816) the director considers the going concern basis to be appropriate.

| As at 31 March 2026 there is a balance of £719,613 (2025: £638,786) owing to Jasmine Healthcare Limited, the parent Company, which continues to support the Company. This amount is included within creditors due in more than one year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 41 (2025 - 43 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Land and |  | and |

| buildings |  | fittings |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 2,916,155 |  | 270,294 |  | 3,186,449 |  |

| Additions | - |  | 178,723 |  | 178,723 |  |

| Disposals | - |  | (76,590 | ) | (76,590 | ) |

| At 31 March 2026 | 2,916,155 |  | 372,427 |  | 3,288,582 |  |

| DEPRECIATION

| At 1 April 2025 | 43,081 |  | 144,356 |  | 187,437 |  |

| Charge for year | 43,280 |  | 44,452 |  | 87,732 |  |

| Eliminated on disposal | - |  | (52,634 | ) | (52,634 | ) |

| At 31 March 2026 | 86,361 |  | 136,174 |  | 222,535 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,829,794 |  | 236,253 |  | 3,066,047 |  |

| At 31 March 2025 | 2,873,074 |  | 125,938 |  | 2,999,012 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2015 | 807,667 |  | - |  | 807,667 |  |

| Valuation in 2019 | 338,726 |  | - |  | 338,726 |  |

| Valuation in 2024 | 707,976 |  | - |  | 707,976 |  |

| Cost | 1,061,786 |  | 372,427 |  | 1,434,213 |  |

2,916,155 |  | 372,427 |  | 3,288,582 |  |

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS - continued

| If land and buildings had not been revalued they would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 1,061,786 |  | 1,061,786 |  |

| Aggregate depreciation | 249,354 |  | 249,354 |  |

| The land and buildings were valued on on a market value basis on 22 February 2024 by Christie & Co .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 38,090 |  | 54,620 |  |

| Other debtors | 6,625 |  | 6,927 |  |

44,715 |  | 61,547 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 34,079 |  | 24,502 |  |

| Taxation and social security | 123,773 |  | 181,303 |  |

| Other creditors | 99,668 |  | 90,749 |  |

257,520 |  | 296,554 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 719,613 |  | 638,786 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 395,746 |  | 380,919 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 380,919 |  |

| Accelerated capital allowances | 14,827 |  |

| Balance at 31 March 2026 | 395,746 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| Orchard Court Residential Home Limited (Registered number: 03680393) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 1,743,391 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Matthew Chadwick BA (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Wright Vigar Limited

12. | ULTIMATE CONTROLLING PARTY

| Orchard Court Residential Home Limited is a 100% subsidiary of Jasmine Healthcare Limited. Jasmine Healthcare Limited's registered office is:

| Suite One

| Pattinson House

| Oak Park, East Road

| Sleaford

| Lincolnshire

| NG34 7EQ

| Consolidated financial statements for Jasmine Healthcare Limited are filed with the Registrar of Companies where copies may be obtained.

| C D Clark is the ultimate controlling party by virtue of his shareholding in Jasmine Healthcare Limited.