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REGISTERED NUMBER: 05257079 (England and Wales)















Financial Statements for the Period 1 November 2023 to 30 April 2025

for

New Foundations Care Homes Limited

New Foundations Care Homes Limited (Registered number: 05257079)






Contents of the Financial Statements
for the Period 1 November 2023 to 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


New Foundations Care Homes Limited

Company Information
for the Period 1 November 2023 to 30 April 2025







DIRECTOR: H Foster





REGISTERED OFFICE: 116 Duke Street
Liverpool
Merseyside
L1 5JW





REGISTERED NUMBER: 05257079 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

New Foundations Care Homes Limited (Registered number: 05257079)

Balance Sheet
30 April 2025

30.4.25 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 177,601

CURRENT ASSETS
Debtors 5 35,456 663,773
Cash at bank and in hand 4,100 37,463
39,556 701,236
CREDITORS
Amounts falling due within one year 6 131,999 110,657
NET CURRENT (LIABILITIES)/ASSETS (92,443 ) 590,579
TOTAL ASSETS LESS CURRENT
LIABILITIES

(92,443

)

768,180

CREDITORS
Amounts falling due after more than one
year

7

-

(15,833

)

PROVISIONS FOR LIABILITIES - (20,688 )
NET (LIABILITIES)/ASSETS (92,443 ) 731,659

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 49,975 49,975
Retained earnings (142,518 ) 681,584
SHAREHOLDERS' FUNDS (92,443 ) 731,659

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

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

The director acknowledges his 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.

New Foundations Care Homes Limited (Registered number: 05257079)

Balance Sheet - continued
30 April 2025


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 director and authorised for issue on 13 August 2025 and were signed by:





Mrs S Foster - Director


New Foundations Care Homes Limited (Registered number: 05257079)

Notes to the Financial Statements
for the Period 1 November 2023 to 30 April 2025

1. STATUTORY INFORMATION

New Foundations Care Homes 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration of fees receivable in respect of childcare from local councils which are exempt from value added tax. Turnover is recognised in the period that the service is delivered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost, 25% on reducing balance, 15% on cost and 10% on cost

Financial instruments
Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation
Taxation for the period 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.


New Foundations Care Homes Limited (Registered number: 05257079)

Notes to the Financial Statements - continued
for the Period 1 November 2023 to 30 April 2025

2. ACCOUNTING POLICIES - continued
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 period 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 period was 23 (2023 - 30 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 18,615 401,604 420,219
Additions - 3,549 3,549
Disposals (18,615 ) (405,153 ) (423,768 )
At 30 April 2025 - - -
DEPRECIATION
At 1 November 2023 18,615 224,003 242,618
Charge for period - 52,729 52,729
Eliminated on disposal (18,615 ) (276,732 ) (295,347 )
At 30 April 2025 - - -
NET BOOK VALUE
At 30 April 2025 - - -
At 31 October 2023 - 177,601 177,601

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 31.10.23
£    £   
Trade debtors - 232,663
Amounts owed by group undertakings - 215,555
Other debtors 35,456 215,555
35,456 663,773

New Foundations Care Homes Limited (Registered number: 05257079)

Notes to the Financial Statements - continued
for the Period 1 November 2023 to 30 April 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 31.10.23
£    £   
Bank loans and overdrafts - 10,000
Trade creditors 4,717 21,222
Amounts owed to group undertakings 7,499 -
Taxation and social security 11,415 70,086
Other creditors 108,368 9,349
131,999 110,657

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 31.10.23
£    £   
Bank loans - 15,833

8. RELATED PARTY DISCLOSURES

Included in other creditors at 30th April 2025 is £36,499 owed to related parties. The loans were interest free and repayable on demand.