REGISTERED NUMBER: 09736488 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSE HOUSE CARE HOME LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M V Santhiapillai

SECRETARY:

Ms P I C Perera

REGISTERED OFFICE:

Third Floor

17 London Road

Bromley

BR1 1DE

REGISTERED NUMBER:

09736488 (England and Wales)

AUDITORS:

Edwards Chartered Accountants

Statutory Auditor

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,972,027

2,014,727

1,972,027

2,014,727

CURRENT ASSETS

Debtors

6

240,724

58,483

Cash at bank and in hand

233,055

229,754

473,779

288,237

CREDITORS

Amounts falling due within one year

7

192,506

192,422

NET CURRENT ASSETS

281,273

95,815

TOTAL ASSETS LESS CURRENT LIABILITIES

2,253,300

2,110,542

PROVISIONS FOR LIABILITIES

6,068

6,181

NET ASSETS

2,247,232

2,104,361

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

1,616,942

1,616,942

Retained earnings

630,289

487,418

2,247,232

2,104,361

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 18 September 2025 and were signed by:

M V Santhiapillai - Director

1.	STATUTORY INFORMATION

Rose House Care Home 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of two years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

2% on cost

Fixtures and fittings

-

25% on cost

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 19 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

and 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 April 2024

2,112,493

98,160

1,581

1,347

2,213,581

Additions

-

12,385

-

-

12,385

At 31 March 2025

2,112,493

110,545

1,581

1,347

2,225,966

DEPRECIATION

At 1 April 2024

122,493

73,506

1,581

1,274

198,854

Charge for year

42,248

12,779

-

58

55,085

At 31 March 2025

164,741

86,285

1,581

1,332

253,939

NET BOOK VALUE

At 31 March 2025

1,947,752

24,260

-

15

1,972,027

At 31 March 2024

1,990,000

24,654

-

73

2,014,727

Cost or valuation at 31 March 2025 is represented by:

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2017

145,250

-

-

-

145,250

Valuation in 2022

550,190

-

-

-

550,190

Valuation in 2024

921,502

-

-

-

921,502

Cost

495,551

110,545

1,581

1,347

609,024

2,112,493

110,545

1,581

1,347

2,225,966

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

495,551

495,551

Aggregate depreciation

(90,059

)

(80,150

)

Freehold land and buildings were valued on an open market basis on 31 March 2024 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,052

23,307

Amounts owed by group undertakings

188,264

32,113

Other debtors

8,408

3,063

240,724

58,483

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15,112

10,290

Taxation and social security

87,364

92,866

Other creditors

90,030

89,266

192,506

192,422

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

1,616,942

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

The Report of the Auditors was unqualified.

John Duggan (Senior Statutory Auditor)

for and on behalf of Edwards Chartered Accountants

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M V Santhiapillai.