Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true 95 2025-04-01 false false Residential nursing care facilities 88 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10877826 2025-04-01 2026-03-31 10877826 2024-04-01 2025-03-31 10877826 2026-03-31 10877826 2025-03-31 10877826 2024-04-01 10877826 c:Director2 2025-04-01 2026-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2025-04-01 2026-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2026-03-31 10877826 d:Buildings d:LongLeaseholdAssets 2025-03-31 10877826 d:PlantMachinery 2025-04-01 2026-03-31 10877826 d:PlantMachinery 2026-03-31 10877826 d:PlantMachinery 2025-03-31 10877826 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 10877826 d:FurnitureFittings 2025-04-01 2026-03-31 10877826 d:FurnitureFittings 2026-03-31 10877826 d:FurnitureFittings 2025-03-31 10877826 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 10877826 d:OfficeEquipment 2025-04-01 2026-03-31 10877826 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 10877826 d:Goodwill 2025-04-01 2026-03-31 10877826 d:Goodwill 2026-03-31 10877826 d:Goodwill 2025-03-31 10877826 d:CurrentFinancialInstruments 2026-03-31 10877826 d:CurrentFinancialInstruments 2025-03-31 10877826 d:Non-currentFinancialInstruments 2026-03-31 10877826 d:Non-currentFinancialInstruments 2025-03-31 10877826 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 10877826 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10877826 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 10877826 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 10877826 d:ShareCapital 2026-03-31 10877826 d:ShareCapital 2025-03-31 10877826 d:ShareCapital 2024-04-01 10877826 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2026-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2025-03-31 10877826 d:RetainedEarningsAccumulatedLosses 2024-04-01 10877826 c:FRS102 2025-04-01 2026-03-31 10877826 c:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10877826 c:FullAccounts 2025-04-01 2026-03-31 10877826 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10877826 d:Goodwill d:OwnedIntangibleAssets 2025-04-01 2026-03-31 10877826 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 10877826 JESMUND CARE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
JESMUND CARE LIMITED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JESMUND CARE LIMITED FOR THE YEAR ENDED 31 MARCH 2026 You consider that the Company is exempt from an audit for the year ended 31 March 2026. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, I have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to me. I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements. Eclipse Consultancy Limited The Courtyard 14A Sydenham Road Croydon CR0 2EE 16 June 2026 Page 1
JESMUND CARE LIMITED REGISTERED NUMBER: 10877826 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 180,000 |  | 336,000
Tangible assets | 4 |  | 3,575,010 |  | 3,641,361
|  |  | 3,755,010 |  | 3,977,361
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 99,281 |  | 68,916 |
Cash at bank and in hand | 6 | 621,456 |  | 425,377 |
|  | 720,737 |  | 494,293 |
Creditors: amounts falling due within one year | 7 | (590,203) |  | (320,663) |
Net current assets |  |  | 130,534 |  | 173,630
Total assets less current liabilities |  |  | 3,885,544 |  | 4,150,991
Creditors: amounts falling due after more than one year | 8 |  | (927,974) |  | (1,933,495)
Net assets |  |  | 2,957,570 |  | 2,217,496
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 2,957,568 |  | 2,217,494
|  |  | 2,957,570 |  | 2,217,496
The directors consider 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 directors acknowledge their 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 comprehensive income 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: Page 2
JESMUND CARE LIMITED REGISTERED NUMBER: 10877826 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026
................................................ Praveen Modha
Director
Date: 16 June 2026
The notes on pages 5 to 9 form part of these financial statements. Page 3

|  | JESMUND CARE LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 April 2024 | 2 | 1,675,245 | 1,675,247
| Profit for the year | - | 560,249 | 560,249
| Contributions by and distributions to owners |  |  |
| Dividends: Equity capital | - | (18,000) | (18,000)
| At 1 April 2025 | 2 | 2,217,494 | 2,217,496
| Profit for the year | - | 905,573 | 905,573
| Dividends: Equity capital | - | (165,499) | (165,499)
| At 31 March 2026 | 2 | 2,957,568 | 2,957,570
| The notes on pages 5 to 9 form part of these financial statements.
Page 4

JESMUND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies
| 1.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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:
| 1.2 | 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.
| 1.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.4 | 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 balance sheet date in the countries where the Company operates and generates income. Page 5
JESMUND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies (continued)
| 1.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 1.6 | 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:
|  |  |  | Long-term leasehold property | - | 2% |
|  |  |  | Plant and machinery | - | 2% |
|  |  |  | Office equipment | - | 2% |
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.
| 1.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
JESMUND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. Accounting policies (continued)
| 1.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | Employees
| The average monthly number of employees, including directors, during the year was 95 (2025 - 88).
3. | Intangible assets
|  | Goodwill
|  | £
| At 1 April 2025 | 1,130,000
| At 31 March 2026 | 1,130,000
| At 1 April 2025 | 794,000
| Charge for the year on owned assets | 156,000
| At 31 March 2026 | 950,000
| Net book value |
| At 31 March 2026 | 180,000
| At 31 March 2025 | 336,000
Page 7
JESMUND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Land and Buildings | Equipments | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2025 | 3,382,913 | 130,657 | 536,999 | 4,050,569
| Additions | - | 6,336 | 33,787 | 40,123
| At 31 March 2026 | 3,382,913 | 136,993 | 570,786 | 4,090,692
| Depreciation |  |  |  |
| At 1 April 2025 | 283,363 | 89,051 | 36,795 | 409,209
| Charge for the year on owned assets | 67,658 | 27,399 | 11,416 | 106,473
| At 31 March 2026 | 351,021 | 116,450 | 48,211 | 515,682
| Net book value |  |  |  |
| At 31 March 2026 | 3,031,892 | 20,543 | 522,575 | 3,575,010
| At 31 March 2025 | 3,099,550 | 41,607 | 500,204 | 3,641,361
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 2,050 | 6,000
| Prepayments and accrued income | 97,231 | 62,916
|  | 99,281 | 68,916
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 621,456 | 425,377
|  | 621,456 | 425,377
Page 8
JESMUND CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 405,251 | 213,583
| Other taxation and social security | 55,077 | 49,221
| Other creditors | 103,445 | 33,362
| Accruals and deferred income | 26,430 | 24,497
|  | 590,203 | 320,663
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 890,398
| Other creditors | 927,974 | 1,043,097
|  | 927,974 | 1,933,495
Page 9