Living In Comfort Care Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09178593

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		473,898		382,588

			473,898		382,588
CURRENT ASSETS
Cash at bank and in hand		3,794		320

		3,794		320
Creditors: Amounts Falling Due Within One Year	5	(183,768 )		(117,752 )

NET CURRENT ASSETS (LIABILITIES)			(179,974 )		(117,432 )

TOTAL ASSETS LESS CURRENT LIABILITIES			293,924		265,156

Creditors: Amounts Falling Due After More Than One Year	6		(326,141 )		(314,622 )

NET LIABILITIES			(32,217 )		(49,466 )

CAPITAL AND RESERVES
Called up share capital	7		42		42
Revaluation reserve	8		91,897		-
Profit and Loss Account			(124,156 )		(49,508 )

SHAREHOLDERS' FUNDS			(32,217)		(49,466)

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Living In Comfort Care Homes Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

H L Allen

Director

31 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Living In Comfort Care Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09178593 . The registered office is Hill Farm Westerleigh Hill, Westerleigh, Bristol, BS37 8RB.

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. Turnover includes revenue earned 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 in line with the care provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Freehold property is carried at a revalued amount, being its fair value, less subsequent accumulated depreciation and impairment. 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	Nil
Plant & Machinery	5 Years straight line depreciation
Fixtures & Fittings	5 Years straight line depreciation
Computer Equipment	3 Years straight line depreciation

3. Average Number of Employees

Average number of employees, including directors, during the year was: 29 (2024: 26)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 September 2024	378,103	1,769	4,885	214	384,971
Additions	-	575	288	-	863
Revaluation	91,897	-	-	-	91,897

As at 31 August 2025	470,000	2,344	5,173	214	477,731

...CONTINUED

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Living In Comfort Care Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	-	549	1,763	71	2,383
Provided during the period	-	383	996	71	1,450

As at 31 August 2025	-	932	2,759	142	3,833

Net Book Value
As at 31 August 2025	470,000	1,412	2,414	72	473,898

As at 1 September 2024	378,103	1,220	3,122	143	382,588

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

	Land & Property
	Freehold
	£
Cost	378,103

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,258	-
Bank loans and overdrafts	45,000	44,954
Other taxes and social security	122,402	60,158
Accruals and deferred income	14,108	12,640

	183,768	117,752

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	175,000	160,897
Other creditors	151,141	153,725

	326,141	314,622

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	42	42

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Living In Comfort Care Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Reserves

	Revaluation Reserve
	£
Surplus on revaluation	91,897

As at 31 August 2025	91,897

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