J AND L D HAYES LIMITED Accounts






J AND L D HAYES LIMITED

	Company No. 02961499
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was Residential care activities for the elderly and disabled.




Directors

The Directors who served at any time during the year were as follows:

A. Jacob Thomas
J. Kumar








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Kumar
Director
15 October 2026

at	31 March 2026
Company No.		02961499	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	1,137,090	1,160,348


				1,137,090	1,160,348
Current assets
	Stocks		6	4,500	4,500
	Debtors		7	245,805	474,314

	Cash at bank and in hand			1,507	10,626
				251,812	489,440
Creditors: Amount falling due within one year			8	(155,721)	(706,461)
Net current assets/(liabilities)				96,091	(217,021)
Total assets less current liabilities				1,233,181	943,327
Creditors: Amounts falling due after more than one year			9	-	(8,613)
Provisions for liabilities

	Other provisions			-	(7,972)
Net assets				1,233,181	926,742

Capital and reserves
	Called up share capital			8	8

	Revaluation reserve		11	96,529	99,764

	Profit and loss account		11	1,136,644	826,970

Total equity				1,233,181	926,742



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 15 October 2026 and signed on its behalf by:
J. Kumar
Director
15 October 2026

for the year ended 31 March 2026

General information

J AND L D HAYES LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 02961499

Its registered office is:

Marlborough House

37 Prospect Hill

Redditch

B97 4BS

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Freehold buildings

2% Straight line

Furniture, fittings and equipment

15% Straight line

Leased assets

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership of the leased asset to the Company. All other leases are classified as operating leases.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	47	49

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	24,466

		Total corporation tax	24,466





		Tax on profit on ordinary activities	24,466

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		8655	£	£
		Profit on ordinary activities before tax	83,218	(16,852)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	15,811	(3,202)
		Expenses not deductible for tax purposes	8,655	3,202




		Tax on profit on ordinary activities	24,466	-

5	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2025	1,509,620	370,049	1,879,669
		Additions	-	6,954	6,954



		At 31 March 2026	1,509,620	377,003	1,886,623
		Depreciation
		At 1 April 2025	403,160	316,161	719,321
		Charge for the year	22,129	8,083	30,212



		At 31 March 2026	425,289	324,244	749,533
		Net book values
		At 31 March 2026	1,084,331	52,759	1,137,090
		At 31 March 2025	1,106,460	53,888	1,160,348

6	Stocks
			2026	2025
			£	£


		Finished goods	4,500	4,500
			4,500	4,500

7	Debtors
			2026	2025
			£	£
		Trade debtors	112,380	87,523





		Other debtors	133,425	374,721
		Prepayments and accrued income	-	12,070
			245,805	474,314

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	36,022	92,595
		Other loans	2,775	-

		Trade creditors	43,825	46,002

		Taxes and social security	60,320	24,888

		Other creditors	12,778	484,981
		Accruals and deferred income	1	57,995
			155,721	706,461

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	8,613






			-	8,613

Share Capital

Ordinary shares - 8

11	Reserves
			Revaluation Reserve	Total other reserves
			£	£

		Movement on revaluation reserve	99,764	99,764


		At 31 March 2025 and 1 April 2025	99,764	99,764
		Movement on revaluation reserve	(3,235)	(3,235)


		At 31 March 2026	96,529	96,529

		Revaluation reserve - reflects the revaluation of property other than investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.