Limited Liability Partnership registration number OC345969 (England and Wales)
CROWN CARE II LLP
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
CROWN CARE II LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Crown Care IV Limited
Crown Care Holdings Limited
LLP registration number
OC345969
Registered office
Earl Grey Properties
2nd Floor
Adelphi Chambers
20 Shakespeare Street
Newcastle Upon Tyne
Tyne and Wear
NE1 6AQ
Auditor
Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
CROWN CARE II LLP
CONTENTS
Page
Members' report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Balance sheet
7
Reconciliation of members' interests
8 - 9
Notes to the financial statements
10 - 16
CROWN CARE II LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
- 1 -

The members present their annual report and financial statements for the year ended 31 October 2024.

Principal activities

The principal activity of the limited liability partnership continued to be that of care home operator.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

 

A member's capital requirement is linked to their share of profit and the financing requirement of the limited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Crown Care IV Limited
Crown Care Holdings Limited
Auditor

In accordance with the limited liability partnership's membership agreement, a notice proposing that Robson Laidler Accountants Limited be reappointed as auditor of the limited liability partnership will be put at a general meeting.

Energy and carbon report

As the LLP has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of members' responsibilities

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members 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 limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

 

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CROWN CARE II LLP
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 2 -
Statement of disclosure to auditor

So far as each person who was a member at the date of approving this report is aware, there is no relevant audit information of which the limited liability partnership's auditor is unaware. Additionally, each member has taken all the necessary steps that they ought to have taken as a member in order to make themselves aware of all relevant audit information and to establish that the limited liability partnership's auditor is aware of that information.

Approved by the members on 28 April 2025 and signed on behalf by:
28 April 2025
Crown Care Holdings Limited
Designated Member
CROWN CARE II LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CROWN CARE II LLP
- 3 -
Opinion

We have audited the financial statements of Crown Care II LLP (the 'limited liability partnership') for the year ended 31 October 2024 which comprise the statement of comprehensive income, the balance sheet, the reconciliation of members' interests and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 limited liability partnership 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 members' 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 limited liability partnership’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the members 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 members 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. 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 course of 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.

CROWN CARE II LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CROWN CARE II LLP
- 4 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

 

Responsibilities of members

As explained more fully in the members' responsibilities statement, the members 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 members 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 members are responsible for assessing the limited liability partnership'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 members either intend to liquidate the limited liability partnership 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.

The risk of material misstatement due to error or fraud has been assessed in conjunction with how internal controls may mitigate any such risk. These controls are reviewed as part of the audit be performing systems walkthroughs to ensure they are operating effectively. Other substantive testing is also performed on all material balances and therefore any instances of non-compliance should be identified or considered as insignificant.

 

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team;

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CROWN CARE II LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CROWN CARE II LLP
- 5 -

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters 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 limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholas Cunningham MSc BSc ACCA
Senior Statutory Auditor
For and on behalf of Robson Laidler Accountants Limited
28 April 2025
Statutory Auditor
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
CROWN CARE II LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2024
- 6 -
2024
2023
Notes
£
£
Turnover
3
6,481,518
6,212,477
Cost of sales
(3,645,021)
(3,525,935)
Gross profit
2,836,497
2,686,542
Administrative expenses
(640,934)
(605,175)
Other operating income
1,986
2,339
Operating profit
4
2,197,549
2,083,706
Interest payable and similar expenses
7
(295,268)
(265,584)
Profit for the financial year before members' remuneration and profit shares
1,902,281
1,818,122
Members' remuneration charged as an expense
6
(1,902,281)
(1,818,122)
Result for the financial year available for discretionary division among members
-
-

The profit and loss account has been prepared on the basis that all operations are continuing operations.

CROWN CARE II LLP
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
8
13,436,257
13,442,652
Current assets
Debtors
9
9,259,798
5,766,153
Cash at bank and in hand
437,748
2,119,848
9,697,546
7,886,001
Creditors: amounts falling due within one year
10
(5,325,287)
(1,255,039)
Net current assets
4,372,259
6,630,962
Total assets less current liabilities
17,808,516
20,073,614
Creditors: amounts falling due after more than one year
11
-
(4,167,379)
Net assets attributable to members
17,808,516
15,906,235
Represented by:
Loans and other debts due to members within one year
Members' capital classified as a liability
1,000
1,000
Other amounts
12,748,588
10,846,307
12,749,588
10,847,307
Members' other interests
Revaluation reserve
5,058,928
5,058,928
17,808,516
15,906,235
The financial statements were approved by the members and authorised for issue on 28 April 2025 and are signed on their behalf by:
28 April 2025
Crown Care Holdings Limited
Designated member
Limited Liability Partnership registration number OC345969 (England and Wales)
CROWN CARE II LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 8 -
Current financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Revaluation
reserve
Members' capital
Other amounts
Total
Total
2024
£
£
£
£
Members' interests at 1 November 2023
5,058,928
1,000
10,846,307
10,847,307
15,906,235
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
-
1,902,281
1,902,281
1,902,281
Result for the financial year available for discretionary division among members
-
-
-
-
-
Members' interests after loss and remuneration for the year
5,058,928
1,000
12,748,588
12,749,588
17,808,516
Members' interests at 31 October 2024
5,058,928
1,000
12,748,588
12,749,588
17,808,516
CROWN CARE II LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 9 -
Prior financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Revaluation
reserve
Members' capital
Other amounts
Total
Total
2023
£
£
£
£
Members' interests at 1 November 2022
5,058,928
1,000
9,028,185
9,029,185
14,088,113
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
-
1,818,122
1,818,122
1,818,122
Result for the financial year available for discretionary division among members
-
-
-
-
-
Members' interests after loss and remuneration for the year
5,058,928
1,000
10,846,307
10,847,307
15,906,235
Members' interests at 31 October 2023
5,058,928
1,000
10,846,307
10,847,307
15,906,235
CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 10 -
1
Accounting policies
Limited liability partnership information

Crown Care II LLP is a limited liability partnership incorporated in England and Wales. The registered office is Earl Grey Properties, 2nd Floor, Adelphi Chambers, 20 Shakespeare Street, Newcastle Upon Tyne, Tyne and Wear, NE1 6AQ.

 

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Reduced disclosure

This limited liability partnership is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this limited liability partnership, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The limited liability partnership has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The financial statements of the limited liability partnership are consolidated in the financial statements of Crown Care Holdings Limited. These consolidated financial statements are available from its registered office, C/O Earl Grey Properties Ltd, 2nd Floor Adelphi Chambers, 20 Shakespeare Street, Newcastle upon Tyne, NE1 6AQ.

1.2
Going concern

At the time of approving the financial statements, the members have a reasonable expectation that the limited liability partnership has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents care charges receivable (exempt from value added tax) which are recognised either under the terms of contract with local health authorities or under the terms of short term letting agreements and is recognised on an accruals basis as those services are provided.

CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 11 -
1.4
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

 

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

Profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment and the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in arriving at the results for the relevant year. To the extent that they remain unpaid at the period end, they are shown as liabilities.

The members' agreement limits the amount of losses that can be allocated to and recovered from members to the pro-rata amount of undrawn profits remaining in the LLP. Losses are therefore only allocated, in the profit sharing ratios, to the extent that they would not create or increase a debtor balance for any member. Where losses are in excess of undrawn profits these are retained in equity until such time as a decision is made to allocate them in accordance with members agreement.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Fixtures and fittings
15% straight line

Freehold land and buildings are not depreciated as in the opinion of the members the estimated residual value of the tangible fixed assets is not materially different from the carrying value of the asset, any depreciation thus calculated would be immaterial.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 12 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits and post retirement payments to members

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

For defined contribution schemes the amount charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments.

1.9
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.10
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover

An analysis of the limited liability partnership's turnover is as follows:

2024
2023
£
£
Turnover analysed by class of business
Management of care homes
6,481,518
6,212,477
CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
3
Turnover
(Continued)
- 13 -
2024
2023
£
£
Other significant revenue
Grants received
1,845
2,339
4
Operating profit
2024
2023
Operating profit for the year is stated after charging/(crediting):
£
£
Government grants
(1,845)
(2,339)
Fees payable to the LLP's auditor for the audit of the LLP's financial statements
4,100
3,250
Depreciation of owned tangible fixed assets
51,648
47,091
5
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2024
2023
Number
Number
Support and nursing staff
131
123

Their aggregate remuneration comprised:

2024
2023
£
£
Wages and salaries
2,833,191
2,336,991
Social security costs
236,548
180,278
Pension costs
37,097
34,993
3,106,836
2,552,262
6
Members' remuneration
2024
2023
Number
Number
Average number of members during the year
2
2
2024
2023
£
£
Profit attributable to the member with the highest entitlement
1,902,281
1,818,122
CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 14 -
7
Interest payable and similar expenses
2024
2023
£
£
Interest on bank overdrafts and loans
295,268
265,584
8
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 November 2023
13,274,504
851,717
14,126,221
Additions
-
45,253
45,253
At 31 October 2024
13,274,504
896,970
14,171,474
Depreciation and impairment
At 1 November 2023
-
683,569
683,569
Depreciation charged in the year
-
51,648
51,648
At 31 October 2024
-
735,217
735,217
Carrying amount
At 31 October 2024
13,274,504
161,753
13,436,257
At 31 October 2023
13,274,504
168,148
13,442,652
9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
477,300
450,960
Amounts owed by group undertakings
8,738,135
5,292,421
Other debtors
19,858
-
Prepayments and accrued income
24,505
22,772
9,259,798
5,766,153
CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 15 -
10
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Bank loans
12
4,157,343
-
Trade creditors
99,373
131,709
Amounts owed to group undertakings
-
4,286
Other taxation and social security
52,503
59,845
Other creditors
723,847
704,655
Post retirement benefits owed to former members
116,191
133,191
Accruals and deferred income
176,030
221,353
5,325,287
1,255,039
11
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
12
-
4,167,379
12
Loans and overdrafts
2024
2023
£
£
Bank loans
4,157,343
4,167,379
Payable within one year
4,157,343
-
Payable after one year
-
4,167,379

The bank loan is secured by a fixed charge over the LLP's freehold property and fixed and floating charges over all the other property, assets and rights of the company now or in the future. Interest charged at a margin above SONIA.

13
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
37,097
34,993

The limited liability partnership operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the limited liability partnership in an independently administered fund.

CROWN CARE II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 16 -
14
Loans and other debts due to members
2024
2023
£
£
Analysis of loans
Amounts falling due within one year
12,749,588
10,847,307

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

15
Financial commitments, guarantees and contingent liabilities

The LLP has guaranteed the bank loan of fellow group company Crown Care VII Limited, to the value of £5,000,000. The guarantee is supported by a debenture over the LLP's property and fixed and floating charges.

16
Ultimate controlling party

Crown Care Holdings Limited is the immediate and ultimate parent company and is the smallest and largest group for which consolidated accounts including Crown Care II LLP are prepared. The consolidated accounts of Crown Care Holdings Limited are available from its registered office, C/O Earl Grey Properties, 2nd Floor Adelphi Chambers, 20 Shakespeare Street, Newcastle-upon-Tyne, NE1 6AQ.

 

In the opinion of the members the LLP is controlled by the Ladhar family because of their interests in the ultimate parent. However no individual is available to control Crown Care Holdings, and therefore the LLP, by virtue of their shareholding.

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