REGISTERED NUMBER: 03585165 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Carlton Nursing Homes Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

J Lamb

REGISTERED OFFICE:

134 Leeds Road

Shipley

West Yorkshire

BD18 1BX

REGISTERED NUMBER:

03585165 (England and Wales)

AUDITOR:

Sutton McGrath Hartley Accountants Limited

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

FIXED ASSETS

Tangible assets

4

22,447

26,408

CURRENT ASSETS

Debtors

5

5,583,833

5,668,927

Cash at bank and in hand

2,644

49,986

5,586,477

5,718,913

CREDITORS

Amounts falling due within one year

6

2,698,242

2,733,527

NET CURRENT ASSETS

2,888,235

2,985,386

TOTAL ASSETS LESS CURRENT LIABILITIES

2,910,682

3,011,794

PROVISIONS FOR LIABILITIES

5,338

6,268

NET ASSETS

2,905,344

3,005,526

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,905,342

3,005,524

SHAREHOLDERS' FUNDS

2,905,344

3,005,526

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 30 September 2025 and were signed by:

J Lamb - Director

1.	STATUTORY INFORMATION

Carlton Nursing Homes Ltd 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Carlton Nursing Homes Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

Intercompany balances have been impaired to recognise them at fair value.

Turnover

Turnover represents amounts receivable for services provided in the normal course of business and is recognised on a per patient per day basis. Turnover is exempt from VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 133 (2023 - 128 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

4,500

50,177

17,120

14,650

86,447

DEPRECIATION

At 1 January 2024

4,500

23,769

17,120

14,650

60,039

Charge for year

-

3,961

-

-

3,961

At 31 December 2024

4,500

27,730

17,120

14,650

64,000

NET BOOK VALUE

At 31 December 2024

-

22,447

-

-

22,447

At 31 December 2023

-

26,408

-

-

26,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

49,189

16,999

Other debtors

5,534,644

5,651,928

5,583,833

5,668,927

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

2,177

-

Trade creditors

2,199,828

2,355,193

Taxation and social security

406,602

297,571

Other creditors

89,635

80,763

2,698,242

2,733,527

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Howard Matthews BA FCA (Senior Statutory Auditor)

for and on behalf of Sutton McGrath Hartley Accountants Limited

8.	SHARE CAPITAL

The company became a wholly owned subsidiary of Carlton Care Group (Holdings) Limited on 14th April 2022..On that date an ordinary resolution was passed in pursuant to section 190 of the Companies Act 2006 to transfer the entire share capital.