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Registered number: 02977612
P.A.R. Nursing Homes Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2025
P.A.R. Nursing Homes Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Independent Auditor's Report | 3—5
Profit and Loss Account | 6
Balance Sheet | 7
Statement of Changes in Equity | 8
Notes to the Financial Statements | 9—11

Page 1
P.A.R. Nursing Homes Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr S S Pawar
| Mr K S Pawar
Secretary | Mr S S Pawar
Company Number | 02977612
Registered Office | Masonic Building
| 9 Mill Street
| Sutton Coldfield
| West Midlands
| B72 1TJ
Auditors | Harrison Partners Limited
| Masonic Building
| 9 Mill Street
| Sutton Coldfield
| B72 1TJ

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P.A.R. Nursing Homes Limited
Company No. 02977612
Directors' Report For The Year Ended 31 December 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2025.
Principal Activity
The company's principal activity continues to be that of property rental.
Directors
The directors who held office during the year were as follows:

Mr S S Pawar
Mr K S Pawar

Post Balance Sheet Events
There were no events that have occured since the reporting date that need to be disclosed or adjusted in these financial statements.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are 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. They are 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.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' 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.

Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr S S Pawar Director
2 July 2026

Page 2
Page 3
Independent Auditor's Report
to the Members of
P.A.R. Nursing Homes Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of P.A.R. Nursing Homes Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, 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 - Section 1A for Small Entities "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 December 2025 and of its profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; 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 directors' 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 other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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 there is a material misstatement of this 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 Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)
to the Members of
P.A.R. Nursing Homes 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 Directors' 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 directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit, or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.

Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are 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 directors 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 directors are 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 an auditor's report 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:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. We identified the laws and regulations applicable to the company through discussions with directors and other management and from our commercial knowledge and experience of the property rental business sector. We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and UK GAAP, FRS 102 1a in particular. We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and ensuring proper policies and procedures are in place. Moreover, the laws and regulations were communicated to the audit team, who remained alert to instances of non-compliance throughout the audit. We also assessed the susceptibility of the company's financial statements to material misstatement by making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual or suspected frauds and through a consideration of the internal controls that might mitigate the risk of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities, plus directional testing of revenue and expenses. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, forgery, collusion or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 4
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Independent Auditor's Report (continued)
to the Members of
P.A.R. Nursing Homes 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.

Neil Harrison (Senior Statutory Auditor) for and on behalf of Harrison Partners Limited , Statutory Auditor
2 July 2026
Harrison Partners Limited Masonic Building 9 Mill Street Sutton Coldfield B72 1TJ

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P.A.R. Nursing Homes Limited
Profit and Loss Account
For The Year Ended 31 December 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 65,000 |  | 65,000
GROSS PROFIT |  | 65,000 |  | 65,000
Administrative expenses |  | (9,851 ) |  | (11,036 )
OPERATING PROFIT |  | 55,149 |  | 53,964
Other interest receivable and similar income |  | 7,682 |  | 14,906
PROFIT BEFORE TAXATION |  | 62,831 |  | 68,870
Tax on Profit |  | (11,488 ) |  | (13,090 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 51,343 |  | 55,780

The results are from continuing activites and there is no other comprehensive income in 2025 (2024: £Nil).
The notes on pages 9 to 11 form part of these financial statements.
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P.A.R. Nursing Homes Limited
Balance Sheet
As At 31 December 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 772,514 |  | 775,016
|  |  | 772,514 |  | 775,016
CURRENT ASSETS
Debtors | 6 | 43,978 |  | 1,191 |
Cash at bank and in hand |  | 432,918 |  | 484,253 |
|  | 476,896 |  | 485,444 |
Creditors: Amounts Falling Due Within One Year | 7 | (236,145 ) |  | (298,198 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 240,751 |  | 187,246
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,013,265 |  | 962,262
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,660 ) |  | (4,000 )
NET ASSETS |  |  | 1,009,605 |  | 958,262
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,009,603 |  | 958,260
SHAREHOLDERS' FUNDS |  |  | 1,009,605 |  | 958,262

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors on 2 July 2026 and were signed on its behalf by:

Mr S S Pawar Director
2 July 2026

The notes on pages 9 to 11 form part of these financial statements.
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P.A.R. Nursing Homes Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2024 | 2 | 902,480 | 902,482
Profit for the year and total comprehensive income | - | 55,780 | 55,780
As at 31 December 2024 and 1 January 2025 | 2 | 958,260 | 958,262
Profit for the year and total comprehensive income | - | 51,343 | 51,343
As at 31 December 2025 | 2 | 1,009,603 | 1,009,605

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P.A.R. Nursing Homes Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
P.A.R. Nursing Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02977612 . The registered office is Masonic Building, 9 Mill Street, Sutton Coldfield, West Midlands, B72 1TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The directors have considered the working capital requirements for a period of 12 months from the date of this report and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:
Valuation of investment property
In respect of the above, the company's freehold property was professionally valued by an independent expert using the comparable method. This method examines the prices of similar premises sold within the location.
2.4. Turnover
Rental income is recognised on a straight‑line basis over the period of the lease. Income is recognised only when it is probable that economic benefits will flow to the company and the amount can be measured reliably.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised to profit and loss account over its estimated economic life, which shall not exceed 10 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Held at valuation
Fixtures & Fittings | 10% reducing balance basis

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P.A.R. Nursing Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
The tax expense for the year comprises current and deferred tax. 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 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 balance sheet 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 balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 50,500
As at 31 December 2025 | 50,500
Amortisation
As at 1 January 2025 | 50,500
As at 31 December 2025 | 50,500
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost or Valuation
As at 1 January 2025 | 750,000 | 271,707 | 1,021,707
As at 31 December 2025 | 750,000 | 271,707 | 1,021,707

...CONTINUED
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P.A.R. Nursing Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | 246,691 | 246,691
Provided during the period | - | 2,502 | 2,502
As at 31 December 2025 | - | 249,193 | 249,193
Net Book Value
As at 31 December 2025 | 750,000 | 22,514 | 772,514
As at 1 January 2025 | 750,000 | 25,016 | 775,016

Land and property comprises a freehold investment property. It is held at the current fair value of £750,000 (2024: £750,000). This property was valued in April 2024 by Mr G B Forbes, MRICS (an independent valuer) at £750,000. The directors made their own assessment and this confirmed that the valuation remains applicable to 31 December 2025, there having been no material fluctuations in the local market.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,221 |  | 1,191
Other debtors | 42,757 |  | -
| 43,978 |  | 1,191

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 11,913 |  | 13,538
Other creditors | 61,293 |  | 129,036
Accruals and deferred income | 4,650 |  | 5,190
Amounts owed to group undertakings | 158,289 |  | 150,434
| 236,145 |  | 298,198

Amounts owed to group undertakings are repayable on demand, unsecured and interest free.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Within other debtors is an amount of £42,757 owed by Pooltown Care Limited, a company controlled by close family members of the directors and shareholders. During the year the company charged rent amounting to £65,000 (2024: £65,000) to Pooltown Care Limited under normal trade terms.
10. Ultimate Controlling Party
The company's ultimate controlling party is Kidderminster Care Limited by virtue of his ownership of 100% of the issued share capital in the company.
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