Jayan Care Homes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14489171 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Jayan Care Homes Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr V Pokar

Mrs R V Pokar

REGISTERED OFFICE:

Suite 3

Falcon Court Business Centre

College Road

Maidstone

Kent

ME15 6TF

REGISTERED NUMBER:

14489171 (England and Wales)

ACCOUNTANTS:

Skyfire Accountancy Ltd

The Old Rectory

Springhead Road

Northfleet

Kent

DA11 8HN

FIXED ASSETS

Investments

5

2,600,100

1,879,916

CURRENT ASSETS

Debtors

4,297,378

10,200

Cash at bank and in hand

136,608

441,133

4,433,986

451,333

CREDITORS

Amounts falling due within one year

2,568,643

1,706,046

NET CURRENT ASSETS/(LIABILITIES)

1,865,343

(1,254,713

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,465,443

625,203

CREDITORS

Amounts falling due after more than one
year

5,016,130

443,316

NET (LIABILITIES)/ASSETS

(550,687

)

181,887

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

7

(960,386

)

-

Retained earnings

409,599

181,787

SHAREHOLDERS' FUNDS

(550,687

)

181,887

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

Mr V Pokar - Director

Mrs R V Pokar - Director

1.	STATUTORY INFORMATION

Jayan Care Homes Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The accounts have been prepared on a going concern basis as the directors believe the company will continue for a minimum period of 12 months from the date of signing the accounts. The negative balance sheet is due to a fair value adjustment relating to a payment of a dividend from a subsidiary to the previous shareholders at the time of acquisition.

Investments in subsidiaries

Investments in subsidiaries are shown at fair value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 April 2025

1,879,916

Additions

5,975,048

Disposals

(4,294,478

)

Fair value adjustments

(960,386

)

At 31 March 2026

2,600,100

NET BOOK VALUE

At 31 March 2026

2,600,100

At 31 March 2025

1,879,916

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2026

(960,386

)

Cost

3,560,486

2,600,100

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Mortgage

5,016,130

443,316

The mortgage is secured against the care home properties owned by the group.

7.

RESERVES

Fair

value

reserve

£

Reserve transfer

(960,386

)

At 31 March 2026

(960,386

)

8.	RELATED PARTY DISCLOSURES

During the period the company loaned £4,297,378 to group companies. At the end of the period the amount due from group companies was £4,297,378 (2025: £0). The loans are recorded under debtors due within one year, are free of interest and repayable on demand.

During the period the company borrowed £786,835 from group companies. At the end of the period the amount owed to group companies was £786,835 (2025: £0). The loans are recorded under creditors due within one year, are free of interest and repayable on demand.

During the period the company repaid £37,429 of loans from the directors. At the end of the period the amount owed to directors was £904,453 (2025: £941,882). The loans are recorded under creditors due within one year and are repayable on demand.

9.	FIRST YEAR ADOPTION