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Registered number: 02429975
Treemont Care Limited
Financial Statements
For The Year Ended 31 December 2024
Fairman Harris
1 Landor Road
London
SW9 9RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02429975
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,056,186 3,067,650
Investments 5 1,002 1,001
3,057,188 3,068,651
CURRENT ASSETS
Debtors 6 1,026,818 172,118
Cash at bank and in hand 1,155,706 1,203,151
2,182,524 1,375,269
Creditors: Amounts Falling Due Within One Year 7 (1,081,521 ) (463,830 )
NET CURRENT ASSETS (LIABILITIES) 1,101,003 911,439
TOTAL ASSETS LESS CURRENT LIABILITIES 4,158,191 3,980,090
Creditors: Amounts Falling Due After More Than One Year 8 (909,964 ) (980,719 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (124,212 ) (72,858 )
NET ASSETS 3,124,015 2,926,513
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 3,123,015 2,925,513
SHAREHOLDERS' FUNDS 3,124,015 2,926,513
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs A Mangalji
Director
30 September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Treemont Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02429975 . The registered office is Fairman Harris, 1 Landor Road, London, SW9 9RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 4% Reducing Balance
Leasehold N/A
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. 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 statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2023: 48)
43 48
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 January 2024 2,494,641 1,064,320 629,957 50,365 4,239,283
Additions - - 9,256 150 9,406
As at 31 December 2024 2,494,641 1,064,320 639,213 50,515 4,248,689
Depreciation
As at 1 January 2024 582,869 - 554,458 34,306 1,171,633
Provided during the period 4,105 - 12,713 4,052 20,870
As at 31 December 2024 586,974 - 567,171 38,358 1,192,503
Net Book Value
As at 31 December 2024 1,907,667 1,064,320 72,042 12,157 3,056,186
As at 1 January 2024 1,911,772 1,064,320 75,499 16,059 3,067,650
5. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 January 2024 1,000 1 1,001
Additions - 1 1
As at 31 December 2024 1,000 2 1,002
Provision
As at 1 January 2024 - - -
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 1,000 2 1,002
As at 1 January 2024 1,000 1 1,001
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,352 135,788
Prepayments and accrued income 21,054 30,950
Other debtors 998,249 5,380
Amounts owed by associates 1,163 -
1,026,818 172,118
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 79,528 80,937
Bank loans and overdrafts 96,325 121,895
Corporation tax 82,828 147,269
Other taxes and social security 42,587 42,982
Other creditors 704,266 4,038
Accruals and deferred income 40,020 30,844
Director's loan account 35,967 35,865
1,081,521 463,830
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 909,964 980,719
The loans above are secured towards to value of the properties.
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Related Party Transactions
Amoa Estates Ltd - Common director and a Shareholder 
Intercompany Balance : DR £1,163 (2023 - DR £1,038)
Dpi Uk Ltd - Common director and a Shareholder
Intercompany balance : Dr £996,149 (2023 - £Nil)
11. Ultimate Controlling Party
The company's ultimate controlling party is Moorecrest Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 5