REGISTERED NUMBER: 06499236 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Just Homes (Care) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Varga

N Varga

REGISTERED OFFICE:

The Hive

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

REGISTERED NUMBER:

06499236 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Intangible assets

4

96,011

108,012

Tangible assets

5

38,363

45,812

134,374

153,824

CURRENT ASSETS

Debtors

6

662,867

567,886

Cash at bank and in hand

98,143

60,096

761,010

627,982

CREDITORS

Amounts falling due within one year

7

378,470

344,686

NET CURRENT ASSETS

382,540

283,296

TOTAL ASSETS LESS CURRENT LIABILITIES

516,914

437,120

CREDITORS

Amounts falling due after more than one year

8

(1,879

)

(8,036

)

PROVISIONS FOR LIABILITIES

(5,055

)

(6,691

)

NET ASSETS

509,980

422,393

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Retained earnings

508,880

421,293

SHAREHOLDERS' FUNDS

509,980

422,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mrs J Varga - Director

1.	STATUTORY INFORMATION

Just Homes (Care) 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.

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.

Turnover

Turnover compromises of the value of sales (VAT is not applicable as the welfare exemption applies) of services provided in the normal course of business. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Financial instruments

The company only enters into basic financial instruments 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 101 (2025 - 97 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

120,013

AMORTISATION

At 1 April 2025

12,001

Charge for year

12,001

At 31 March 2026

24,002

NET BOOK VALUE

At 31 March 2026

96,011

At 31 March 2025

108,012

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

38,332

63,787

11,769

113,888

Additions

-

-

2,856

2,856

At 31 March 2026

38,332

63,787

14,625

116,744

DEPRECIATION

At 1 April 2025

15,030

44,064

8,982

68,076

Charge for year

3,495

4,931

1,879

10,305

At 31 March 2026

18,525

48,995

10,861

78,381

NET BOOK VALUE

At 31 March 2026

19,807

14,792

3,764

38,363

At 31 March 2025

23,302

19,723

2,787

45,812

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

264,602

234,703

Amounts owed by group undertakings

2,379

-

Property deposits

135,075

127,865

Other debtors

11,934

15,573

Prepayments and accrued income

248,877

189,745

662,867

567,886

During the year the company paid further deposits totalling £10,104 to Mrs Varga to secure some of the properties the company is using to carry out it's trade.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,721

10,499

Hire purchase contracts (see note 9)

4,409

4,172

Trade creditors

3,729

2,027

Amounts owed to group undertakings

-

22,860

Tax

122,988

96,062

Social security and other taxes

52,660

41,653

Directors' current accounts

1,241

767

Accruals and deferred income

191,722

166,646

378,470

344,686

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

1,748

Hire purchase contracts (see note 9)

1,879

6,288

1,879

8,036

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

4,409

4,172

Between one and five years

1,879

6,288

6,288

10,460

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

7,591

5,575

Between one and five years

7,985

6,505

15,576

12,080

10.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of the directors.