REGISTERED NUMBER: 09334364 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BYRON LODGE (WEST MELTON) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N B Suresparan

Mrs V Suresparan

REGISTERED OFFICE:

1st Floor, 44-50 The Broadway

Southall

Middlesex

UB1 1QB

REGISTERED NUMBER:

09334364 (England and Wales)

AUDITORS:

Param & Company Ltd

Chartered Certified Accountants

Statutory Auditors

44 - 50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

1,001,098

1,038,779

CURRENT ASSETS

Debtors

1,718,378

896,680

Cash at bank and in hand

19,633

25,145

1,738,011

921,825

CREDITORS

Amounts falling due within one year

1,992,962

700,013

NET CURRENT (LIABILITIES)/ASSETS

(254,951

)

221,812

TOTAL ASSETS LESS CURRENT LIABILITIES

746,147

1,260,591

PROVISIONS FOR LIABILITIES

50,504

43,931

NET ASSETS

695,643

1,216,660

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

695,642

1,216,659

695,643

1,216,660

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

N B Suresparan - Director

1.	STATUTORY INFORMATION

Byron Lodge (West Melton) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Turnover represents net invoiced care home fees and is recognised per night that a room is occupied.

Turnover is deferred where amounts have been invoiced, but these relate to services to be provided in future periods.

Turnover is accrued where amounts have yet to be invoiced, but where the services have been provided in the period to date.

Going concern

The Directors are confident that the company has adequate resources to continue operational existence for the foreseeable future. In consideration of going concern, the directors continually review the company's future cashflow forecasts and profit projections, on both a base case and sensitized basis, considering the principal risks and uncertainties that may arise. These forecasts have been prepared based on market data, experience trading within the sector and anticipated future trading. There is nothing to indicate from these forecasts that the company would not be able to continue successfully as a going concern in the future.

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 50 (2023 - 56 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

1,645,945

Additions

75,768

At 31 December 2024

1,721,713

DEPRECIATION

At 1 January 2024

607,166

Charge for year

113,449

At 31 December 2024

720,615

NET BOOK VALUE

At 31 December 2024

1,001,098

At 31 December 2023

1,038,779

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

The Report of the Auditors was unqualified.

S Paramaguru (Senior Statutory Auditor)

for and on behalf of Param & Company Ltd

6.	RELATED PARTY DISCLOSURES

The parent company is Ultimate Care Ltd, 1st Floor, 44/50 The Broadway, Southall, Middlesex, UB1 1QB, a company registered in England & Wales (Company Reg : 05893709).

Accounts present information about the company as an individual undertaking and not about its group. Group accounts are prepared by Ultimate Care Ltd, the parent undertaking.

The directors consider Ultimate Care Ltd to be the ultimate parent company.

Ultimate Care Ltd accounts can be obtained from 60 Station road, North Harrow, HA2 7SH.

7.	ULTIMATE CONTROLLING PARTY

The controlling party are Mr N B Suresparan and Mrs V Suresparan.

8.	PRINCIPAL PLACE OF BUSINESS

The address of the company's principal place of business are:

a) 60 Station road, North Harrow, HA2 7SH.