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REGISTERED NUMBER: 08027154 (England and Wales)








Unaudited Financial Statements

For The Year Ended 30 April 2025

for

Pentree Lodge Care Home Limited

Pentree Lodge Care Home Limited (Registered number: 08027154)






Contents of the Financial Statements
For The Year Ended 30 April 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Pentree Lodge Care Home Limited (Registered number: 08027154)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 41,818 47,793
Tangible assets 5 1,187,680 1,198,355
Investments 6 410,118 402,113
1,639,616 1,648,261

CURRENT ASSETS
Debtors 7 36,956 49,008
Cash at bank and in hand 321,923 249,137
358,879 298,145
CREDITORS
Amounts falling due within one year 8 218,756 307,658
NET CURRENT ASSETS/(LIABILITIES) 140,123 (9,513 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,779,739

1,638,748

PROVISIONS FOR LIABILITIES 3,809 4,374
NET ASSETS 1,775,930 1,634,374

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,774,930 1,633,374
1,775,930 1,634,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 July 2025 and were signed by:





Miss L C Richardson - Director


Pentree Lodge Care Home Limited (Registered number: 08027154)

Notes to the Financial Statements
For The Year Ended 30 April 2025

1. STATUTORY INFORMATION

Pentree Lodge Care Home Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08027154

Registered office: Harscombe House
1 Darklake View
Plymouth
Devon
PL6 7TL

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 as modified by the revaluation of certain assets.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost
Fixtures and fittings - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Investments
Fixed asset investments are stated at market value as at the balance sheet date. The Statement of Income and Retained Earnings include the net gains and losses arising on revaluation and disposals throughout the year.

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 13 (2024 - 14 ) .

Pentree Lodge Care Home Limited (Registered number: 08027154)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 119,490
AMORTISATION
At 1 May 2024 71,697
Charge for year 5,975
At 30 April 2025 77,672
NET BOOK VALUE
At 30 April 2025 41,818
At 30 April 2024 47,793

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 May 2024 1,198,678 55,345 1,254,023
Additions - 1,662 1,662
At 30 April 2025 1,198,678 57,007 1,255,685
DEPRECIATION
At 1 May 2024 17,820 37,848 55,668
Charge for year 8,644 3,693 12,337
At 30 April 2025 26,464 41,541 68,005
NET BOOK VALUE
At 30 April 2025 1,172,214 15,466 1,187,680
At 30 April 2024 1,180,858 17,497 1,198,355

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2024 402,113
Revaluations 8,005
At 30 April 2025 410,118
NET BOOK VALUE
At 30 April 2025 410,118
At 30 April 2024 402,113

Pentree Lodge Care Home Limited (Registered number: 08027154)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2025

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 April 2025 is represented by:

Other
investments
£   
Valuation in 2018 (1,454 )
Valuation in 2019 2,450
Valuation in 2020 (3,253 )
Valuation in 2021 8,361
Valuation in 2022 (11,143 )
Valuation in 2023 (2,936 )
Valuation in 2024 49,597
Valuation in 2025 3,970
Cost 364,526
410,118

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 32,164 28,800
Other debtors 4,792 20,208
36,956 49,008

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 8,700 3,184
Taxation and social security 56,237 69,213
Other creditors 153,819 235,261
218,756 307,658